Tvl Sri Kaleeswari Stores vs. The Assistant Commissioner
Facts
The petitioner, Tvl.SRI KALEESWARI STORES, represented by its Proprietor, filed a writ petition seeking to quash an ex-parte order passed by the respondent, The Assistant Commissioner, Kumbakonam Town Assessment Circle. The impugned order, bearing reference GST DRC 07 Ref.No.ZD331125024907J, was issued on 03.11.2025 for the assessment year 2021-22. The petitioner contended that the order was passed without jurisdiction and in violation of statutory provisions. The appeal period for the order had expired by the time the writ petition was filed.
Held
The Court acknowledged that the petitioner suffered an ex-parte order and that the appeal period had expired. Instead of quashing the order outright, 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. As a condition for this relief, the petitioner was required to pay 10% of the disputed tax amount as a pre-deposit. The Court explicitly stated that if the petitioner failed to remit the pre-deposit or file the appeal within the stipulated thirty days, the benefit granted by this order would stand automatically recalled. The Court disposed of the writ petition with these directions.
Key Issues
1. Whether the ex-parte order dated 03.11.2025, issued by the respondent for the assessment year 2021-22, is without jurisdiction and in violation of statutory provisions, warranting quashing under Article 226 of the Constitution of India? Petitioner's Contention: The petitioner argued that the ex-parte order was passed without jurisdiction and in clear violation of statutory provisions. They sought the quashing of this order. Respondent's Contention: The judgment records that both sides were heard, but it does not explicitly detail the respondent's arguments against the petitioner's claims. However, the court's subsequent directions suggest the respondent did not concede to the outright quashing of the order.
Sections Cited
Article 226
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Before: and
Heard both sides. 2.The petitioner suffered an exparte order at the hands of the respondent. The order was passed on 03.11.2025. Appeal period has already expired. The
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