Assessee challenged an ex parte GST DRC-07 demand order as without jurisdiction. The High Court, instead of deciding the writ, permitted the petitioner to file an appeal within thirty days without limitation bar, subject to 10% disputed tax pre-deposit; failing which the benefit stands recalled.
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.31374 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 04.11.2025
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)No.31374 of 2025 and W.M.P.(MD)No.24571 of 2025
M/s.OM AGENCIES, Represented by its Proprietor, M.Manokaran, GSTIN 33BKAPM0512Q1ZA 148, Ariyalur Road, Pullampadi, Tiruchirappalli. ... Petitioner
Vs.
The Deputy Commercial Tax Officer, Lalgudi Assessment Circle, Commercial Tax Building, Lalgudi.
... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records in the impugned Order in GST DRC 07 Ref. No. ZD3302252536788 dated 25.02.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
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For Petitioner : Mr.S.Karunakar For Respondent : Mr.J.K.Jeyaselan, Government Advocate.
ORDER
Heard both sides.
2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 25.02.2025. Appeal period has already expired. The petitioner is permitted to file an appeal within a period of thirty 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 pre-deposit. If the petitioner fails to remit the pre-deposit amount and / or file an appeal within thirty days as mentioned above, the benefit of this order shall stand recalled automatically.
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W.P(MD)No.31374 of 2025
Consequently, connected miscellaneous petition is closed.
04.11.2025
NCC : Yes/No Index : Yes / No Internet : Yes/ No ias
To:
The Deputy Commercial Tax Officer, Lalgudi Assessment Circle, Commercial Tax Building, Lalgudi.
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W.P(MD)No.31374 of 2025
G.R.SWAMINATHAN, J.
ias
W.P(MD)No.31374 of 2025
04.11.2025
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1 issue framed by the court
Whether a writ petitioner who missed the appeal period against an ex parte GST DRC-07 order may be permitted to file an appeal out of time on payment of pre-deposit.
1 provisions across 1 enactments
M/s.OM AGENCIES, Represented by its Proprietor, M.Manokaran
The Deputy Commercial Tax Officer, Lalgudi Assessment Circle
G.R.SWAMINATHAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
