Petition Filed before GST Appeal Deadline Ends: Madras HC Grants 15 Days to File Appeal before Appellate Authority [Read Order]
The Court directed that if an appeal is filed within the permitted time, the Appellate Commissioner shall entertain and decide it on merits in accordance with law.
![Petition Filed before GST Appeal Deadline Ends: Madras HC Grants 15 Days to File Appeal before Appellate Authority [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/2064943-gst-appeal-taxscan.webp "Petition Filed before GST Appeal Deadline Ends: Madras HC Grants 15 Days to File Appeal before Appellate Authority [Read Order]")
In a recent order, the Madras High Court has allowed a GST ( Goods and Services Tax ) Payer an opportunity to pursue the statutory appellate remedy despite a challenge made directly before the High Court. The petitioner, Thulasi Raj, had filed a writ petition before the Madurai Bench questioning the assessment order dated 28.05.2025 passed by the State TaxOfficer for the financial...
In a recent order, the Madras High Court has allowed a GST ( Goods and Services Tax ) Payer an opportunity to pursue the statutory appellate remedy despite a challenge made directly before the High Court.
The petitioner, Thulasi Raj, had filed a writ petition before the Madurai Bench questioning the assessment order dated 28.05.2025 passed by the State TaxOfficer for the financial year 2024-2025, seeking to quash it and for the proceedings to be reconsidered afresh after granting a fair hearing.
The Court noted that the petitioner has an effective alternative remedy available under Section 107 of the Goods and Services Tax Acts, 2017, which provides for an appeal to the Appellate Commissioner. It also noted that the statutory period of limitation for filing such an appeal had not yet expired.
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JusticeC. Saravanan, considering this fact, disposed of the writ petition by granting liberty to the petitioner to file a statutory appeal within 15 days from the date of receipt of the order.
The Court further directed the department that if such an appeal is filed within the permitted time, the Appellate Commissioner shall entertain and decide it on merits in accordance with law.
The petitioner was also reminded to comply with the statutory requirement of pre-depositing 7.5% of the disputed tax amount for the appeal to be maintainable.
Accordingly, with these directions, the writ petition was disposed of, and all connected miscellaneous petitions were closed without costs.
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