Maple Overseas Trade Private Limited Vs State of Madhya Pradesh And Others (Madhya Pradesh High Court)
Summary: The Madhya Pradesh High Court allowed the writ petition filed by Maple Overseas Trade Private Limited and set aside the appellate order dated 05.03.2026 by which its GST appeal had been dismissed for want of prosecution. The petitioner had challenged a tax demand of Rs.81,46,488/- and had filed its appeal on 17.10.2022 after making a pre-deposit of Rs.6,04,788/-. The pre-deposit was formally accepted on 20.12.2023. According to the petitioner, notices of personal hearing were uploaded on the GST portal under the “Additional notices/Orders” tab, but it had no knowledge of those notices and expected the hearing date to be properly communicated.
The petitioner contended that, despite its non-appearance, the appeal ought to have been decided on merits and relied upon Section 113 of the Central Goods and Services Tax Act, 2017. The High Court, however, referred to Sections 111(1) and 111(2) of the Act and observed that clause (f) of Section 111(2) empowers the Appellate Tribunal to dismiss a representation for default or decide it ex parte, while clause (g) permits setting aside such an order. The Court observed that the petitioner could have exhausted the remedy provided under the provision.
