M/s.P.S.Thinakaran Store, v. The Assistant Commissioner (St)
Case brief
What is this about?
Madras High Court, Madurai Bench; W.P(MD)No.31935 of 2025 (connected W.M.P.(MD)No.25116 of 2025); decided 10.11.2025 by G.R.Swaminathan, J. GST assessee M/s.P.S.Thinakaran Store challenged ex parte assessment order dated 29.04.2024 for GSTIN 33APLPT7787F1Z7 / 2018-19 by Assistant Commissioner (ST), Kamarajar Salai Assessment Circle, Madurai. Petition disposed of: appeal permitted within 30 days without limitation bar, conditional on 10% predeposit of disputed tax; automatic recall of benefit on default; no costs.
What did the court decide?
Writ petition disposed of with liberty to file appeal within 30 days from receipt of a copy of the order, to be entertained without reference to limitation, subject to payment of 10% of the disputed tax as predeposit; on failure to remit predeposit and/or file the appeal within four weeks, the benefit stands recalled automatically; no costs; connected miscellaneous petition (W.M.P.(MD)No.25116 of 2025) closed.