Petitioner challenged an ex parte GST assessment order under section 73 of the TNGST Act. The court disposed of the writ petition by condoning delay if the petitioner files an appeal within four weeks and pays 10% predeposit of disputed tax, failing which the benefit stands recalled automatically.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P(MD)No.28013 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 09.10.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.28013 of 2025 and W.M.P.(MD)No.21766 of 2025
Tvl. SPSM Engineering Construction, Represented by its Proprietrix, C.Selvamani, GSTIN 33BVUPS7288A2ZZ, 5/53Q1, Kuberan City, Kulasekarapuram, Kanniyakumari - 629 004. ... Petitioner
Vs.
The Deputy State Tax Officer, Nagercoil - 2 Assessment Circle, Commercial Taxes Buildings, Mead Street, Nagercoil. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in GSTIN 33BVUPS7288A2ZZ /2020-21 dated 17.02.2025 passed by the Respondent under section 73 of TNGST Act 2017 and to quash the same as cryptic, non-speaking, illegal, arbitrary, wholly without jurisdiction
1/4
W.P(MD)No.28013 of 2025
and direct the respondent to pass assessment order afresh after affording opportunity of being heard.
For Petitioner : Mr.N.Sudalai Muthu
For Respondent : Mr.R.Suresh Kumar, Addl. Government Pleader.
ORDER
Heard both sides.
2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 17.02.2025. Appeal period has already expired. However, considering the special facts and circumstances of the case, the delay stands condoned, if the petitioner files an appeal within a period of four weeks from the date of receipt of a copy of this order. The petitioner has to pay 10% of the disputed tax amount as predeposit. If the petitioner fails to remit the predeposit amount and / or file an appeal within four weeks as mentioned above, the benefit of this order shall stand recalled automatically.
2/4
W.P(MD)No.28013 of 2025
09.10.2025
NCC : Yes/No Index : Yes / No Internet : Yes/ No ias
To:
The Deputy State Tax Officer, Nagercoil - 2 Assessment Circle, Commercial Taxes Buildings, Mead Street, Nagercoil.
3/4
W.P(MD)No.28013 of 2025
G.R.SWAMINATHAN, J.
ias
W.P(MD)No.28013 of 2025
09.10.2025
4/4
1 issue framed by the court
Whether an ex parte assessment order under section 73 TNGST Act could be set aside by condoning the expired appeal period on conditions of predeposit.
1 provisions across 1 enactments
Tvl. SPSM Engineering Construction, represented by its Proprietrix, C.Selvamani
The Deputy State Tax Officer, Nagercoil - 2 Assessment Circle
G.R.Swaminathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
