GST Appeal Dismissed as Time-Barred: Madras HC remands Matter on 25% Pre-deposit noting Ex-Parte Assessment Order [Read Order]

In a recent ruling, the Madras High Court granted relief to a taxpayer whose GST ( Goods and Services Tax ) appeal was dismissed as time-barred, stating that the underlying assessment order was passed ex parte and in violation of principles of natural justice.

The petitioner, Tvl.Manikandan-SKR Agency, had suffered an adverse assessment order issued by the second respondent and failed to file an appeal within the statutory timeframe before the Appellate Authority.

As a result, the appeal was dismissed for being filed beyond the prescribed limitation period. The petitioner, thereafter, challenged both the assessment order and the appellate rejection by filing the present writ petition.

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The High Court observed that while the Appellate Authority’s decision to dismiss the appeal as time-barred could not be faulted, it was also apparent that the original assessment was rendered ex parte without granting the petitioner an opportunity of hearing. Given this breach of natural justice, the Court set aside the assessment order.

Justice G R Swaminathan considered the petitioner’s undertaking to deposit 25% of the disputed tax demand within a four-week period and showed indulgence and directed the assessing authority to re-do the proceedings.

The petitioner was instructed to appear before the second respondent on 07.07.2025, and the authority was directed to pass a fresh order on merits after affording an opportunity of hearing. The writ petition was accordingly allowed accordingly.