Tvl. Jayam Tex Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court disposed of the writ petition at the admission stage with the consent of both parties. The petitioner challenged an assessment order bearing Reference No. GSTIN: 33AQPPJ2047R1ZB/2021-2022 and the consequential demand order in Form GST DRC-07 dated 30.06.2025, which had been passed pursuant to a show cause notice in Form GST DRC-01 dated 24.05.2025. Although the show cause notice called upon the petitioner to appear for a personal hearing, the petitioner did not avail the opportunity, resulting in the impugned order.
The Court noted that the statutory time limit for filing an appeal under Section 107 of the GST enactments, 2017 against the impugned order had already expired. The writ petition itself was filed on 19.11.2025, well beyond the appeal limitation period.
Referring to similar cases, the Court observed that in comparable circumstances, assessment orders had been quashed and matters remitted for fresh consideration, subject to the assessee depositing a portion of the disputed tax, ranging from 10% to 100%, depending on the delay in approaching the Court. Finding no reason to adopt a different approach, the Court sought to balance the interests of both the assessee and the Revenue.
