Subha Traders, v. The Appellate Deputy Commissioner GST
Case brief
What is this about?
Madras High Court, Madurai Bench (G.R. Swaminathan J., 25.10.2025), W.P(MD)No.29869 of 2025 with W.M.P(MD)Nos.23110 & 23111 of 2025: Subha Traders sought certiorari under Article 226 against an ex parte GST order dated 11.03.2025 of the Assistant Commissioner, Tuticorin-I (periods April 2021 – March 2022) after expiry of the appeal period. Court granted liberty to appeal within thirty days without limitation bar, conditioned on 10% predeposit of disputed tax, with automatic recall of the benefit on default; disposed of with no costs. Keywords: GST appellate remedy, condonation of delay through writ, predeposit, ex parte order, certiorari.
What did the court decide?
Liberty to file appeal within thirty days without reference to limitation, subject to predeposit of 10% of the disputed tax amount (benefit recalled automatically on default); writ petition disposed of with no costs; connected miscellaneous petitions closed.