Dharun Vs Deputy Commissioner (ST)(GST)(Appeal) (Madras High Court)
The Madras High Court disposed of two writ petitions arising from the second round of litigation concerning GST assessment orders dated 19.11.2025 for the tax periods 2017-18, 2018-19, and 2019-20. The petitioner had filed statutory appeals manually on 16.02.2026 against the assessment orders, which were passed pursuant to an earlier High Court order dated 16.08.2024 remanding the matter for de novo adjudication subject to deposit of 10% of the disputed tax.
The Court recorded that the petitioner had complied with the earlier order and that the disputed tax already deposited had been adjusted against the dues. The petitioner submitted that due to changes in the GST portal architecture, the earlier pre-deposit could not automatically be treated as pre-deposit for filing appeals under Section 107 of the GST enactments. The petitioner referred to the GST appeal manual requiring approval from the competent authority and had therefore submitted a representation dated 16.02.2026 before the Appellate Authority.
The petitioner also relied on the Supreme Court decision in VVF (India) Limited v. State of Maharashtra. The respondents submitted that the representation would be considered on merits. Recording the submission, the High Court directed the Appellate Authority to consider the petitioner’s representation in light of the GST portal appeal manual effective from November 2025 and the Supreme Court decision referred to by the petitioner. The exercise was directed to be completed preferably within thirty days. The writ petitions were disposed of without costs.
