Tvl.King Marine Service v. The State Tax Officer 1 (Data)
Case brief
What is this about?
Madras High Court (Madurai Bench), single Judge (G.R.Swaminathan, J.), 11.11.2025 – Tvl.King Marine Service v. State Tax Officer – 1 (DATA) & Commercial Tax Officer, Tirunelveli – W.P(MD)No.31978 of 2025 – GST ex parte order and DRC-07 summary quashing refused; liberty to appeal within 30 days without limitation bar conditional on 10% predeposit of disputed tax; automatic recall clause on default; Article 226; natural justice/personal hearing plea; no costs.
What did the court decide?
Writ petition disposed of with liberty to the petitioner to file an appeal within thirty days, to be entertained without reference to limitation, subject to payment of 10% of the disputed tax as predeposit; on default in predeposit or in filing the appeal within thirty days, the benefit of the order stands recalled automatically. No costs. Connected miscellaneous petition (W.M.P(MD)No.25165 of 2025) closed.