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2026 Supreme(Online)(Mad) 19745
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Lalitha Ragunathan – Appellant
Versus
The Commercial Tax Officer – Respondent
WMP NO. 5305 OF 2026
For the Appellants/Petitioners: Mr. Sathyakumar M
For the Respondents: Mr. C.Harsharaj, Special Government Pleader
Writ petitions are subject to the condition of prior appeal under GST law; courts may provide relief to file an appeal under certain conditions.
Headnote:The judgment addresses a Writ Petition filed under Article 226 of the Constitution of India, aiming to quash an assessment order issued under Section 73 of the CGST Act, 2017. The petitioner was notified of deficiencies and despite providing a reply, failed to appeal within the prescribed timeline. The court found the Writ Petition to lack merit but offered liberty to the petitioner to appeal upon complying with terms set forth by the court. The final outcome allows the petitioner to pursue an appeal subject to conditions outlined in the decision.
| Table of Content |
|---|
| 1. writ aimed at quashing assessment made under gst. (Para 3 , 4 , 5) |
| 2. petitioner's argument for appeal post deadline. (Para 6 , 7 , 8) |
| 3. court grants liberty to appeal under conditions. (Para 11 , 12) |
ORDER
Mr.C.Harsharaj, learned Special Government Pleader, takes notice for the Respondent.
2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Special Government Pleader for the Respondent.
3. In this writ petition, the petitioner is before this Court against the impugned assessment order dated 11.02.2025 in Form GST DRC – 07 passed for the tax period 2020-2021 by the respondent. The impugned order was preceded by a Show Cause Notice in Form GST DRC-01 dated 06.07.2023, to which the petitioner filed detailed reply on 28.12.2024.
4. It is noticed that the petitioner ought to have filed an appeal against the impugned order before the Appellate Authority within a stipulated time. A reading of the impugned order indicates that the petitioner’s reply has also been considered and the impugned order has been passed. As such, there is no scope to keep the impugned order in abeyance, the petitioner has approached this Court by filing the present writ petition on 20.01.2026.
5. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 20.01.2026.
6. The learned counsel for the petitioner further submits that the petitioner is willing to deposit 25% of the disputed tax for the liberty to file an appeal before the Appellate Authority.
7. The learned Special Government Pleader for the respondent on the other hand submits that the writ petition is devoid on merits as the petitioner failed to approach the Appellate Authority under Section 107 of the respective GST enactments within the prescribed time.
8. It is further submitted by the learned Special Government Pleader for the respondent that the impugned order dated 11.02.2025 is a detailed order passed after considering the reply filed by the petitioner dated 28.12.2024. It is therefore submitted that the writ petition is liable to dismissed.
9. I have considered the submissions made by the learned counsel for the petitioner and the learned Special Government Pleader for the respondent. 10. Following the consistent view taken by this Court under similar circumstances, liberty is granted to the petitioner to file an appeal before the Appellate Authority, subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order.
11. In case the Petitioner complies with the above stipulation, the Appellate Authority shall proceed to consider the appeal and pass a final order on merits and in accordance with law, as expeditiously as possible, without reference to limitation on its own turn.
12. In case the Petitioner fails to comply with any of the stipulations, the Respondents are at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 13. Needless to state, before passing any such order, the Respondents shall give due notice to the Petitioner.
14. This Writ Petition stands disposed of with the above observations.
No costs. Connected Writ Miscellaneous Petition is closed.
