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2026 Supreme(Online)(Mad) 35981
IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
G.N. Dynamic Badminton Club Represented by its Director E Anbazhagan – Appellant
Versus
The State Tax Officer Sholinganallur Assessment Circle – Respondent
WP No. 13583 of 2026|WP No. 13588 of 2026|WMP Nos. 14859, 14855, 14864 & 14866 of 2026
For the Appellants/Petitioners: Mr. Joseph Prabakar
For the Respondents:Mr.V.Prashanth Kiran, Govt. Advocate
Writ court remits GST ex-parte orders for de novo adjudication upon pre-deposit despite expired appeal limitation.
Headnote:The petitioner challenged GST assessment orders passed ex-parte after show cause notices under relevant GST enactments, including Section 107 for appeals. Essential facts involved failure to respond to notices dated 23.09.2025 and 26.08.2025, leading to orders dated 24.11.2025 and 03.12.2025 for tax periods April 2021 to March 2022. The court noted the appeal limitation had expired but permitted remission for de novo adjudication upon pre-deposit. Primary issues framed as challenge to ex-parte orders and request for fresh hearing. The court's reasoning emphasized petitioner's consent to pre-deposit 25% and 10% of disputed tax, treating impugned orders as addendum to show cause notices, with directions for reply and expeditious final order within three months. Writ petitions disposed of; matters remitted to respondent for fresh orders on merits subject to pre-deposit and compliance.
| Table of Content |
|---|
| 1. petition challenges ex-parte gst orders post scn non-response. (Para 2 , 3 , 4) |
| 2. petitioner consents to pre-deposit for fresh adjudication. (Para 5 , 6) |
| 3. remand for de novo order subject to deposit and compliance. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13) |
COMMON ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondent.
2. These Writ Petitions are being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.
3. In these Writ Petitions, the Petitioner has challenged the impugned Orders dated 24.11.2025 and 03.12.2025, which were preceded by a Show Cause Notices in Form DRC-01 dated 23.09.2025 and 26.08.2025 respectively wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and, has thus suffered the impugned Orders dated 24.11.2025 and 03.12.2025.
4. 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 long before. However, the present Writ Petition has been filed only on
06.04.2026.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% in WP.No.13583 of 2026 and 10% in WP.No.13588 of 2026 of the disputed tax as a condition for denovo adjudication.
6. The learned counsel for the Petitioner has also made the following endorsements to that effect in the Court bundle which has been extracted hereunder:-
In WP No.13583 of 2026:
“ I will pay 25% of amount “
In WP No. 13588 of 2026:
“I will pay 10% of amount”
7. Recording the above consent given by the Petitioner, these cases are remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% and 10% of the disputed tax, as ordered above, in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.
8. Within such time, the Petitioner shall also file a reply to the Show Cause Notices in Form DRC-01 dated 23.09.2025 and 26.08.2025 respectively together with requisite documents to substantiate the case by treating the impugned Orders dated 24.11.2025 and 03.12.2025. as an addendum to the Show Cause Notices dated 23.09.2025 and 26.08.2025.
9. In case the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.
10. It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% and 10% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Orders.
11. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if these Writ Petitions were dismissed in limine today.
12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.
13. Any amount recovered or already paid by the Petitioner shall be adjusted towards the disputed tax.
14. These Writ Petitions stand disposed of with the above observations.
