Tvl.Arun Traders Vs Union of India (Madras High Court)
Madras High Court has intervened in the case of Tvl.Arun Traders Vs Union of India, directing the restoration of a Goods and Services Tax (GST) appeal that was initially dismissed by the appellate authority due to the inadvertent non-compliance with the mandatory pre-deposit condition. This ruling underscores the judiciary’s emphasis on ensuring opportunities for a fair hearing, even in instances of procedural oversights.
The petitioner, Tvl.Arun Traders, had filed a writ petition challenging a central tax notification, a state government order, and an assessment order for the Assessment Year 2018–2019, dated April 18, 2024. However, it came to the High Court’s attention that the petitioner had already preferred an appeal against this assessment order before the Appellate Deputy Commissioner (ST), Goods and Services Tax, Trichy and Vellore Division, on August 16, 2024. This appeal was subsequently dismissed on January 30, 2025, for non-compliance with the mandatory 10% pre-deposit requirement as stipulated under Section 107(6) of the CGST Act, 2017.
The government counsel argued that since the appeal had already been dismissed for a procedural lapse and the dismissal order itself had not been challenged, the current writ petition was not maintainable.
