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Madras HC Quashes Ex-Parte GST Assessment as Taxpayer Agreed to 25% Pre-Deposit
Case Law Details
- Case Name
- P Sankar Lorry Body Labour Works Vs Deputy State Tax Officer II (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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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 al...
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