P Sankar Lorry Body Labour Works Vs Deputy State Tax Officer II (Madras High Court)
The petitioner challenged an ex-parte GST assessment order dated 10.11.2025, which had been passed after issuance of a Show Cause Notice in Form GST DRC-01 dated 14.08.2025. The notice had called upon the petitioner to file a reply and attend a personal hearing. However, the petitioner did not respond to the notice or avail the opportunity of hearing, resulting in the impugned order being passed.
The Court noted that the statutory period for filing an appeal under Section 107 of the GST enactments, 2017, had already expired well before the writ petition was filed in April 2026.
During the hearing, the petitioner expressed willingness to deposit 25% of the disputed tax as a condition for a fresh adjudication of the matter. An endorsement agreeing to pay a 25% deposit was also made on the court records.
Recording this consent, the Court remitted the matter back to the respondent for fresh consideration on merits. The remand was made subject to the condition that the petitioner deposit 25% of the disputed tax, either in cash or through the Electronic Cash Register, within 30 days from the date of receipt of the order.
