Petitioner challenged an ex parte GST assessment order for tax period 2018-2019. The court disposed of the writ petition by permitting an appeal within 30 days without limitation bar, subject to 10% disputed tax predeposit, 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.31083 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 31.10.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.31083 of 2025 and W.M.P.(MD)No.24297 of 2025
G.Parthiban ... Petitioner
Vs.
The Deputy State Tax Officer-1, Tuticorin-2 Assessment Circle, Tuticorin District. ... Respondent
Prayer: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorari, to call for records pertaining to the impugned order passed by the Respondent vide his order in GSTIN-33AFTPP5441G1Z7, Tax Period 2018-2019, dated 19.03.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the Respondent to re-do the assessment afresh after providing petitioner an opportunity of Personal Hearing as per the provisions of the GST Act.
For Petitioner :Mr.A.Satheesh Murugan
For Respondent :Mr.R.Suresh Kumar Additional Government Pleader
1/4
W.P.(MD)No.31083 of 2025
ORDER
Heard both sides.
2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 19.03.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within 30 days from the date of receipt of a copy of this order. The same shall be entertained without reference to limitation. Of-course, 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.
3.This writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.
31.10.2025
NCC : Yes / No Internet : Yes / No Index : Yes / No rmi
2/4
W.P.(MD)No.31083 of 2025
To
The Deputy State Tax Officer-1, Tuticorin-2 Assessment Circle, Tuticorin District.
3/4
W.P.(MD)No.31083 of 2025
G.R.SWAMINATHAN, J
rmi
W.P(MD)No.31083 of 2025
31.10.2025
4/4
1 issue framed by the court
Whether a petitioner who suffered an ex parte assessment order after the appeal period expired may be permitted to file an appeal beyond limitation with a predeposit condition.
1 provisions across 1 enactments
G.Parthiban
The Deputy State Tax Officer-1, Tuticorin-2 Assessment Circle, Tuticorin District
G.R.Swaminathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
