Tvl. Sri Udhayam Pipes And Traders vs. The Assistant Commissioner (St)

Facts

The petitioner, Tvl.SRI UDHAYAM PIPES & TRADERS, represented by its Proprietor G.Rajendran, filed a writ petition challenging an ex-parte order passed by the respondent, The Assistant Commissioner (ST), Dindigul Rural Assessment Circle. The impugned order, bearing reference GST DRC 07 Ref.No.ZD330624270209E, was issued on 24.06.2024 for the assessment year 2021-22. The petitioner contended that the order was passed without jurisdiction and in clear violation of statutory provisions. The appeal period for the impugned order had expired by the time the writ petition was filed.

Held

The Court acknowledged that the petitioner had suffered an ex-parte order and that the appeal period had expired. While not deciding on the merits of the petitioner's challenge to the order's jurisdiction or statutory compliance, the Court permitted the petitioner to file an appeal within thirty days from the date of receipt of a copy of the order. This appeal was to be entertained without reference to the limitation period. However, this concession was conditional upon the petitioner paying 10% of the disputed tax amount as pre-deposit within the same thirty-day period. Failure to comply with these conditions would result in the benefit of the order being automatically recalled. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the ex-parte order dated 24.06.2024, issued by the respondent for the assessment year 2021-22, is without jurisdiction and in violation of statutory provisions? The petitioner argued that the order suffered from jurisdictional defects and statutory non-compliance. The respondent did not record any specific arguments in the judgment.