Eximio Services and Solutions Private Limited Vs Superintendent of GST & Central Excise (Madras High Court)
In Eximio Services and Solutions Private Limited vs. Superintendent of GST & Central Excise, the Madras High Court dismissed a writ petition filed against a GST Order-in-Original dated 27.08.2024 and a consequential bank attachment notice issued on 04.04.2025. The petitioner challenged the assessment citing a violation of natural justice, claiming that no opportunity for a personal hearing was granted, and submitted that documentary evidence proving GST remittance had been ignored. The error arose due to the landlord reporting the transaction as Business-to-Consumer (B2C) instead of Business-to-Business (B2B), causing the input tax credit to not appear in the petitioner’s GSTR-2A.
The respondent’s counsel argued that the petitioner bypassed the statutory appellate mechanism and directly approached the High Court, rendering the writ petition non-maintainable under tax law jurisprudence. However, the petitioner sought liberty to file an appeal with the appellate authority and volunteered to deposit 25% of the disputed tax amount—15% more than the statutory pre-deposit requirement of 10%—to regularise the delay.
Taking into account the submissions and records, the Court, while reiterating the availability of an alternate remedy, dismissed the writ petition. However, in a measured relief, it allowed the petitioner to file an appeal within four weeks and directed the appellate authority to accept the appeal without objecting to the delay, provided the petitioner deposits 25% of the disputed tax at the time of filing.
