Tvl.Manikandan-SKR Agency Vs Appellate Deputy Commissioner (ST) (Madras High Court)
The Madras High Court has addressed a Goods and Services Tax (GST) case involving Tvl.Manikandan-SKR Agency, where an appeal before the Appellate Deputy Commissioner (ST) was dismissed as time-barred. The petitioner subsequently filed a writ petition challenging both the original ex-parte assessment order and the appellate authority’s decision. While the High Court found no fault with the Appellate Authority’s dismissal of the time-barred appeal, it took into consideration that the initial assessment order was passed ex-parte, indicating a violation of natural justice principles. Exercising its discretion, the court decided to set aside the original assessment order. This indulgence was granted on the condition that Tvl.Manikandan-SKR Agency deposits 25% of the disputed tax amount within four weeks. Failure to adhere to this undertaking will nullify the benefit of the court’s order. The matter has been remitted back to the second respondent (Assessing Officer), and the petitioner is directed to appear before them on July 7, 2025. The Assessing Officer is instructed to pass a fresh order on the merits of the case, in accordance with the law, after providing the petitioner a proper hearing.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
