Quick Summary: M/s. Lakshmi Enterprises faced a delay in their GST appeal process in Coimbatore, leading to a court decision involving payment conditions and a chance for a fresh hearing.
On December 5, 2025, the High Court of Madras heard a case involving M/s. Lakshmi Enterprises, represented by Mr. B. Sripathi. The issue was with the Appellate Authority and the Assistant Commissioner in Coimbatore regarding a GST order for the financial year 2020-21.
The original order was issued on February 25, 2025. Unfortunately, Lakshmi Enterprises didn't participate in the proceedings, which led to the confirmation of the tax proposal against them. When they finally appealed, it was nine days late, leading to an automatic rejection by the Appellate Authority on July 7, 2025.
"The appeal was rejected solely because it was late."
Justice Senthilkumar Ramamoorthy was in charge of the case. The court decided that Lakshmi Enterprises should get another chance to challenge the tax demand. However, this opportunity came with a condition: they must pay 25% of the total tax demand. They had already paid 10% when they filed the appeal, so they needed to pay the remaining 15% within four weeks.
"The petitioner shall pay 25% of the total tax demand... 10% was paid as a pre-condition for filing the appeal."
The court canceled the original order from February 25, 2025, and sent the matter back to the Assistant Commissioner for reconsideration. A new decision is expected within three months, giving Lakshmi Enterprises a fair chance to present their case.
The court has given Lakshmi Enterprises another chance to present their case by ordering a new hearing. They need to pay a portion of the tax demand to proceed. The original order was canceled, and a new decision is expected soon.
