Tvl. New Raja Agencies, v. The Deputy Commissioner (State Tax)
Case brief
What is this about?
GST ex parte order challenge; writ of certiorari under Article 226; appeal period expired; liberty to file appeal within thirty days without reference to limitation; mandatory 10% pre-deposit plus additional 10% of disputed tax for delay of almost one year; automatic recall of benefit on default; lifting of attachment on petitioner's bank account on remittance; Deputy State Tax Officer West Veli Street Assessment Circle Madurai; Deputy Commissioner (State Tax) GST Appeal Madurai; Tvl New Raja Agencies S.Rajasekar; tax period April 2019 to March 2020; Madurai Bench of Madras High Court; decided 11.11.2025.
What did the court decide?
Liberty to file an appeal against the ex parte order within thirty days without reference to limitation, subject to remitting the mandatory 10% pre-deposit plus a further 10% of the disputed tax amount on account of the delay of almost one year; on remittance the attachment on the petitioner's bank account is to be lifted immediately; failing which the benefit of the order stands recalled automatically. No costs; connected miscellaneous petitions closed.