Disposed

Baskar Selvakumar, v. The Assistant Commissioner of Cgst and Central Excise

Madras HC13 Nov 2025WP(MD)/32321/2025

Case brief

AI extract

What is this about?

Writ petition against a GST order passed under Section 74 CGST Act despite Section 74A applying to FY 2024-25. The court disposed of the petition permitting an appeal within eight weeks without limitation bar and excluding FY 2024-25 tax from mandatory pre-deposit computation.

What did the court decide?

Liberty to file appeal within eight weeks without limitation bar; FY 2024-25 tax excluded from pre-deposit; no costs.

Baskar Selvakumar, Vs The Assistant Commissioner of Cgst… — GST and Indirect Tax | Madras HC (2025)

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WP(MD) NO. 32321 of 2025

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BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 13.11.2025

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CORAM

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THE HONOURABLE MR JUSTICE G.R.SWAMINATHAN

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WP(MD) NO. 32321 of 2025

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and

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WMP(MD)Nos.25424 & 25425 of 2025

Baskar Selvakumar

Petitioner

The Assistant Commissioner of CGST & Central Excise,

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No.7-Tractor Road, NGO “A” Colony

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Tirunelveli – 627 007.

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2.The Joint Commissioner of Appeals, Central Revenue Buildings, Bibikulam, Madurai – 625 002. Respondents

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Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, calling for the records in respect of impugned Order-in-Original NO.29/AC/GST/2025 dated 28-10-2025 in GEXCOM/ADJN/850/2025-CGST-DIV-TNVL-COMMRTE-MADURAI -

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DIN-20251059X000000 533EO and Form GST DRC-07 Summary of the order dated 28-10-2025 passed by the First Respondent and Quash the same and direct the First Respondent to afford only one opportunity and decide the issue afresh and to pass an order afresh and pass such further or other orders as this Honourable Court may deem fit and proper in the circumstances of the case and thus render justice.

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https://www.mhc.tn.gov.in/judis

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For Petitioner : Mr.S.Renganathan

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For Respondents : Mr.R.Gowrishankar, standing counsel

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ORDER

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Heard both sides.

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2.The impugned order is appealable. The authority had invoked Section 74 of CGST Act, 2017. But the financial years involved are 2018-19 to 2024-2025. Section 74A of the Act came into force from 01.04.2024. As far as the financial year 2024-25 is concerned, the proceedings could have been initiated only under Section 74A of the Act. Therefore, to this extent, the order impugned in the writ petition may warrant interference. However, this can as well be done by the appellate authority himself. If an appeal has not been filed already, the petitioner is permitted to file an appeal within a period of eight weeks from the date of receipt of copy of this order. It shall be entertained without reference to limitation. For the purpose of mandatory pre-deposit, while computing the quantum, the amount of tax pertaining to financial year 2024-25 shall be excluded.

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3.With the aforesaid liberty to the writ petitioner, this writ petition is disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

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13.11.2025

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Index : Yes / No Internet : Yes / No NCC : Yes / No Skm

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https://www.mhc.tn.gov.in/judis

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The Assistant Commissioner of CGST & Central Excise,

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No.7-Tractor Road, NGO “A” Colony Tirunelveli – 627 007.

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2.The Joint Commissioner of Appeals, Central Revenue Buildings, Bibikulam, Madurai – 625 002.

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https://www.mhc.tn.gov.in/judis

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G.R.SWAMINATHAN, J.

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Skm

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WP(MD) NO. 32321 of 2025 and WMP(MD)Nos.25424 & 25425 of 2025

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13.11.2025

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https://www.mhc.tn.gov.in/judis

Baskar Selvakumar, v. The Assistant Commissioner of Cgst and Central Excise

Case brief

What is this about?

What did the court decide?

Baskar Selvakumar, v. The Assistant Commissioner of Cgst and Central Excise

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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