Case Details: Selvaraj vs. Assistant Commissioner (ST), Coimbatore (2026) 43 Centax 94 (Mad.)
Judiciary and Counsel Details
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- C.Saravanan, J.
- Shri N. Prashanth, for the Petitioner.
- Shri C. Harsharaj, Special Govt. Pleader, for the Respondent.
Facts of the Case
The petitioner, challenged an ex parte adjudication order passed after the issuance of a show cause notice in FORM GST DRC-01 under Section 73 of the CGST Act and the Tamil Nadu GST Act. Although reminders were issued and a personal hearing was scheduled, the petitioner neither filed a reply nor appeared before the adjudicating authority. As a result, a summary order in FORM GST DRC-07 was issued, and the application under Section 128A was rejected through FORM GST SPL-07. The petitioner also sought conditional lifting of the bank attachment but contended that the statutory period for filing an appeal under Section 107 had expired by the time the writ petition was filed. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that, although the limitation period for filing an appeal under Section 107 of the CGST Act and the Tamil Nadu GST Act had expired. Referring to Sections 73, 74 and 107 of the CGST Act and the Tamil Nadu GST Act, the Court directed the petitioner to deposit 50% of the disputed tax in cash through the Electronic Cash Register within thirty days and to file a reply to the show cause notice along with supporting documents by treating the impugned order as an addendum thereto. It further directed the jurisdictional officer under CGST to pass a fresh order on merits, preferably within three months, after considering the reply and granting due opportunity. Accordingly, the matter was remanded for de novo adjudication.
