Disposed
Sai Sabhari Services v. The Deputy State Tax Officer 1
Madras HCWP(MD)/34085/2025
Case brief
AI extract
What is this about?
A GST assessee challenged an ex parte assessment order under Section 73 of the TNGST Act as barred by limitation. The Court permitted the petitioner to file an appeal within thirty days without limitation, subject to a 10% predeposit of disputed tax, failing which the benefit stands recalled.
What did the court decide?
Liberty to file appeal within 30 days without limitation bar, on predeposit of 10% disputed tax; connected miscellaneous petition closed.