S.74 GST Demand Order issued Ex Parte : Madras HC provides Date and Exact Time to Appear for Hearing [Read Order]

The Madras High Court has set aside an ex parte GST demand order passed under Section 74 of the Tamil Nadu Goods and Services Tax ( TNGST ) Act, citing lack of adequate opportunity for hearing.

Justice G R Swaminathan observed that the petitioner had not been afforded sufficient chance to present their case, which led to the issuance of the order without proper representation.

The petitioner voluntarily undertook before the Court to remit 25% of the disputed tax amount within four weeks. Taking this commitment into account, the Court quashed the impugned order and remitted the matter back to the adjudicating authority for fresh consideration.

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The High Court specified a precise date and time for the petitioner’s personal appearance before the respondent authority, directing them to appear on July 7, 2025, at 4:00 PM.

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The Court made it clear that if the petitioner failed to comply with the undertaking regarding the 25% payment, the relief granted through the present order would stand automatically revoked.

All contentions of the petitioner were kept open for reconsideration. The Court directed the adjudicating authority to provide the petitioner with a reasonable opportunity to submit all relevant documents and to pass a fresh order on merits, strictly in accordance with law.

The writ petition was accordingly allowed, and all connected miscellaneous petitions were disposed of with no order as to costs.

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To Read the full text of the Order CLICK HERE

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