Tvl. Karthik Traders vs. The Commercial Tax Officer

Facts

The petitioner, Tvl. Karthik Traders, represented by its Proprietor R. Karthikaichamy, filed a writ petition challenging an ex-parte order dated 08.05.2025, bearing reference GST DRC 07, issued by the respondent, The Commercial Tax Officer, Ramanathapuram Assessment Circle. 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. The petitioner sought to quash the said order.

Held

The Court acknowledged that the petitioner had suffered an ex-parte order and that the appeal period had expired. Instead of quashing the order outright, the Court granted the petitioner permission to file an appeal within thirty days from the date of receipt of a copy of the Court's order. This permission was granted without reference to the limitation period. However, the petitioner was directed to pay 10% of the disputed tax amount as a pre-deposit. The Court stipulated that if the pre-deposit was not remitted or the appeal was not filed within the thirty-day period, the benefit granted by this order would stand automatically recalled. The writ petition was disposed of with these directions.

Key Issues

1. Whether the impugned order dated 08.05.2025, bearing reference GST DRC 07, issued by the respondent is without jurisdiction and in violation of statutory provisions, thereby warranting quashing by this Court under Article 226 of the Constitution of India? Petitioner's contentions: The petitioner argued that the ex-parte order was passed without jurisdiction and in violation of statutory provisions. They sought the quashing of the order. Revenue's contentions: The judgment records no specific arguments from the respondent. However, the court's order implies that the respondent's action led to the ex-parte order and the petitioner's inability to file an appeal within the prescribed time.