Subha Traders vs. The Appellate Deputy Commissioner GST
Facts
The petitioner, Subha Traders, filed a writ petition before the Madurai Bench of the Madras High Court challenging an ex-parte order passed by the Assistant Commissioner, Tuticorin – I, Assessment Circle, on March 11, 2025. This order pertained to the tax period April 2021 - March 2022. The petitioner contended that the order was passed ex-parte, implying they were not properly heard or represented. The appeal period for challenging this order had expired. The petitioner sought relief from the High Court to address this situation.
Held
The Court held that the petitioner should be permitted to file an appeal against the ex-parte order passed by the Assistant Commissioner. The appeal is to be filed within thirty days from the date of receipt of a copy of the High Court's order. Crucially, the Appellate Deputy Commissioner (GST) was directed to entertain this appeal without reference to the limitation period. However, this concession is conditional upon the petitioner paying 10% of the disputed tax amount as pre-deposit. If the petitioner fails to remit the pre-deposit or file the appeal within the stipulated thirty days, the benefit granted by this order will stand automatically recalled. The Court disposed of the writ petition with these directions, making no mention of any specific GST provisions being discussed in detail or any issue being left undecided.
Key Issues
1. Whether the petitioner should be granted an opportunity to file an appeal against the ex-parte order dated 11.03.2025, despite the expiry of the statutory appeal period, considering the order was passed ex-parte? Petitioner's contention: The petitioner argued that since the order was passed ex-parte, they should be allowed to appeal. They sought condonation of delay in filing the appeal. Revenue's contention: The judgment records no specific argument from the respondents (Appellate Deputy Commissioner and Assistant Commissioner) regarding the petitioner's request to file an appeal beyond the limitation period. The court's decision implies that the revenue did not oppose the grant of this opportunity, subject to certain conditions.
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.23110 & 23111 of 2025 SUBHA TRADERS, Represented by its Partner, Isrvel Immanuvel, S/o.Immanuvel, No.12C/189-1, Anand Nagar, Thalamuthu Nagar, Mappillaiyoorani Panchayat, Tuticorin – 628 002. ... 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 – I, Assessment Circle, 1/4 https://www.mhc.tn.gov.in/judis Tuticorin – I, 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 in Order No. ZD3303250627020/2021-2022/ dated 11.03.2025 / GSTIN 33ADAFS5502L1Z7 in respect of the p
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.