GST Appeals Cannot Be Rejected Without Considering Pre-Deposit Representation: Madras HC

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 ...