Shree Jv Agency vs. The Appellate Deputy Commissioner (GST)
Facts
The petitioner, Shree J.V. Agency, represented by its Proprietor, Jeya Murugan, filed a writ petition challenging an ex-parte order passed by the Assistant Commissioner, Tuticorin – III (the second respondent) on 25.05.2023. This order pertained to the tax period April 2019 - March 2020. The petitioner contended that the appeal period had expired. The writ petition sought to quash the said order. The respondents were the Appellate Deputy Commissioner (GST) and the Assistant Commissioner.
Held
The Court held that the petitioner, who suffered an ex-parte order and whose appeal period had expired, should be permitted to file an appeal. The Court directed that the petitioner be allowed to file an appeal within thirty days from the date of receipt of a copy of this order. This appeal shall be entertained without reference to limitation. However, as a condition for this relief, the petitioner must pay 10% of the disputed tax amount as pre-deposit. The Court further stipulated that if the petitioner fails to remit the pre-deposit amount and/or file the appeal within the specified thirty days, the benefit of this order shall stand automatically recalled. The writ petition was disposed of with these directions.
Key Issues
1. Whether the petitioner should be granted an extension of time to file an appeal against the ex-parte order dated 25.05.2023, despite the expiry of the statutory appeal period? The petitioner argued that they suffered an ex-parte order and the appeal period had expired. They sought relief from the Court to permit them to file an appeal. The respondents, represented by the Government Advocate, did not record any specific arguments against the petitioner's plea for extension, but the Court's order implies the need for conditions to be met for such an extension.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.10.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.23133 & 23134 of 2025 SHREE J.V.AGENCY, Represented by its Proprietor, Jeya Murugan, S/o.Kodiarasan, 112A, Na, Keelalaxmipuram, Kayalpattinam, Tiruchendur, Tamil Nadu – 628 204. ... Petitioner Vs. 1.The Appellate Deputy Commissioner (GST), 4th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.Thangaraj Salai, Madurai – 625 020, Camp Office at 1st Floor, Commercial Taxes Buildings, South High Ground Road, Palayamkottai, Tirunelveli – 627 002. 2.The Assistant Commissioner, Tuticorin – III, Assessment Circle, 1/4 https://www.mhc.tn.gov.in/judis Tuticorin – III, No.6R, North Cotton Road, Thoothukudi, Tamil Nadu – 628 001. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records pertaining to the order passed by the second respondent passed in Order No.ZD3305231181221/2019-2020/ dated 25.05.2023/ GSTIN 33AQPPJ3377A1ZZ in respect of the period
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