Tvl.Thiru.M.Alagar Contractor v. The State Tax Officer Vi(Inspection Wing)
Case brief
What is this about?
W.P(MD)No.29947 of 2025; Madurai Bench of Madras High Court; G.R.Swaminathan, J.; decided 25.10.2025; GST assessment 2019-20; ex parte/exparte assessment order dated 22.10.2024; appeal period expired; liberty to file appeal within thirty days; entertained without reference to limitation; 10% predeposit of disputed tax; automatic recall clause; State Tax Officer – IV (Inspection), Virudhunagar Intelligence; Article 226; certiorarified mandamus; no costs; connected miscellaneous petition closed.
What did the court decide?
Writ petition disposed of with no costs: petitioner granted liberty to file appeal within thirty days, to be entertained without reference to limitation, conditional on predeposit of 10% of the disputed tax, failing which the benefit stands recalled automatically; connected miscellaneous petition closed. ¶¶26