Tvl Bmk Agency vs. The Deputy State Tax Officer 1
Held
The Court acknowledged that the petitioner suffered an ex-parte order passed by the respondent on January 13, 2025, and that the statutory appeal period had expired. Given that the entire disputed amount had already been recovered, the Court permitted the petitioner to file an appeal within thirty days from the date of receiving a copy of this order. This appeal is to be entertained without reference to the limitation period. The Court also noted that the requirement for depositing 10% of the disputed tax amount as pre-deposit would not arise since the entire amount had been recovered. The benefit of this order is contingent upon the petitioner filing the appeal within the stipulated thirty days; failure to do so would automatically recall the order's benefits. The Court disposed of the writ petition with these directions.
Facts
The petitioner, Tvl.BMK Agency, represented by its Proprietor, filed a writ petition challenging an ex-parte order passed by the respondent, The Deputy State Tax Officer - 1, Devakottai Assessment Circle. The impugned order was issued on January 13, 2025, under Form-GST-DRC-07 for the tax period 2020-2021. The petitioner contended that the order was passed without jurisdiction and in violation of the principles of natural justice, specifically by denying an opportunity for a personal hearing. The appeal period for the order had expired. The entire disputed amount had been recovered from the petitioner.
Key Issues
1. Whether the ex-parte order passed by the respondent is liable to be quashed for being illegal, without jurisdiction, and in gross violation of the principles of natural justice, specifically concerning the denial of a personal hearing as per the provisions of the GST Act? Petitioner's Contention: The petitioner argued that the ex-parte order was passed in violation of natural justice principles, as they were not provided with a personal hearing before the assessment was finalized. They sought to quash the order and have the assessment redone with an opportunity for a personal hearing. Respondent's Contention: The judgment does not record any specific arguments made by the respondent. However, the court's order implies that the respondent passed an ex-parte order without affording the petitioner a personal hearing.
Sections Cited
Form-GST-DRC-07
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 19.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)No.26146 of 2025 Tvl.BMK Agency, Represented by its Proprietor Umarallusain Kalandar Sathikali, No.18D, High School Street, Thondi, Ramanathapuram District – 623 409. ... Petitioner Vs. The Deputy State Tax Officer - 1, Devakottai Assessment Circle, Commercial Tax Office, Devakottai, Sivagangai District. ... Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the Respondent vide
his
proceedings
in Form-GST-DRC-07,GSTIN 1/4 https://www.mhc.tn.gov.in/judis 33DRBPK1924A1ZI/2020-2021, dated 13.01.2025 and quash the same as it is illegal, without jurisdiction and in gross violation of Principles of Natural Justice and further direct the Respondent to re-do the assessment afresh after providing the petitioner an opportunity of Personal Hearing as per the provisions of the GST Act. For Petitioner : Mr.A.Sa
The judgment continues below.
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