GST appeal limitation condoned with 25% pre-deposit for fresh merits adjudication.

ORDER

Mrs.K.Vasanthamala, learned Government Advocate 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 the learned Government Advocate for the Respondent.

3. The Petitioner is before this Court against the impugned Order dated 11.09.2025 whereby the Petitioner’s appeal against the Order dated 29.05.2025 has been rejected as the appeal was filed beyond the limitation period prescribed under Section 107 of the respective GST Enactments.

4. Learned counsel for the Petitioner submits that at the time of filing of appeal before the Appellate Authority herein, the Petitioner has deposited 10% of the disputed tax covered by the order dated 29.05.2025 and the same stands recorded in the impugned Order dated 11.09.2025 in Form GST APL-02.

5. A reading of the Order passed by the Original Authority namely the State Tax Officer, Annur Circle, Annur dated 29.05.2025 for the Tax Period 2023-2024 in response to a Show Cause Notice in GST DRC-01 dated 14.03.2025 indicates that the Petitioner has not replied to the Show Cause Notice dated 14.03.2025 despite reminders dated 22.04.2025 and 12.05.2025.

6. The demand has been confirmed against the Petitioner taking note of the Scheme of Section 16 of the respective GST Enactments and taking note of Circular No.9 of 2022-Central Tax (Rate) dated 13.07.2022

7. Learned counsel for the Petitioner submits that post facto the entire balance amount was also recovered on 12.02.2026.

8. Learned Government Advocate for the Respondent is however unable to confirm the same.

9. At this juncture, the learned counsel for the Petitioner submits that the Petitioner is willing to deposit 15% of the disputed tax over and above 10% of the disputed tax already deposited at the time of filing the appeal and has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:-

“The Petitioner undertake to pay additional

15% of tax demand in excess to 10% pre-deposit made on 02.09.2025 less amount already recovered.”

10. Considering the fact that the Petitioner has already deposited

10% of the disputed tax at the time of filing of appeal, this case is remitted back to the Original Authority namely the Commercial Tax Officer to pass a fresh order on merits in lieu of Order dated 29.05.2025 subject to the Petitioner depositing additionally 15% of the disputed tax over and above the amount that was deposited on 02.09.2025 at the time of filing of appeal before the Respondent herein.

11. Within such time, the Petitioner shall also file a reply to the Show Cause Notice in GST DRC-01 dated 14.03.2025 together with requisite documents to substantiate the case by treating the Original Assessment Order dated 29.05.2025 as an addendum to the Show Cause Notice dated

14.03.2025.

12. In case the Petitioner complies with the above stipulations, the Original Authority 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 reply / pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner shall also stand automatically vacated.

13. It is made clear that bank attachment shall be lifted subject to the deposit of additional 15% 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 Order.

14. In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner