SMP Engineers Electricals Pvt Ltd Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
SMP Engineers Electricals Pvt Ltd filed three writ petitions before the Madras High Court challenging GST assessment orders for the years 2017–18 and 2018–19, dated 3 February 2025 and 30 April 2025, under the CGST/TNGST Acts. The petitioner sought rectification under Section 161 of the GST enactments and filed appeals before the Appellate Authority. For W.P.Nos. 40773 and 40788 of 2025, rectification applications were filed in February 2025 and rejected in March 2025, while appeals were filed on 11 September 2025 and rejected on 17 September 2025. For W.P.No.40785 of 2025, the appeal was initially filed on 28 August 2024 without pre-deposit and rejected on 23 March 2025, with a subsequent appeal filed on 16 September 2025 also rejected as time-barred.
The Court observed that under established law, an appeal filed without the mandatory pre-deposit is not recognized in law. Consequently, the initial rejection of the appeal and the subsequent rejection due to limitation were legally valid. However, because the first appeal was not valid in law, the bar of res judicata did not apply to the second appeal, which was filed beyond the condonable period.
The Court clarified that failure to comply with these stipulations will allow the Appellate Authority to recover the disputed tax as if the writ petitions had been dismissed in limine. Proper notice must be given to the petitioner before any such final order is passed. The writ petitions were disposed of accordingly, and connected writ miscellaneous petitions were closed. No costs were awarded.
