Madras HC’s Order In The Case of M/s.Andromeda Sales and Distribution Pvt Ltd vs The State Tax Officer The Madras High Court has dismissed an intra-court appeal contesting a GST (Goods and Services Tax ) assessment order, noting that the taxpayer’s conduct expresses an attempt to evade or defer payment of tax. Justice G. Jayachandran and Justice N. Mala declined to condone a 15-day delay in filing the appeal and stated that the belated challenge appears to be an effort to evade or postpone tax liability.

Madras HC Rejects Intra-Court GST Appeal Over Delay, Cites Assessee’s Non-Cooperation
Updated on June 21, 2026Arpit KulshresthaGST India, Latest & Trending GST News 3 Minutes Read
Madras HC’s Order In The Case of M/s.Andromeda Sales and Distribution Pvt Ltd vs The State Tax Officer
The Madras High Court has dismissed an intra-court appeal contesting a GST (Goods and Services Tax ) assessment order, noting that the taxpayer’s conduct expresses an attempt to evade or defer payment of tax.

Justice G. Jayachandran and Justice N. Mala declined to condone a 15-day delay in filing the appeal and stated that the belated challenge appears to be an effort to evade or postpone tax liability.

M/s Andromeda Sales and Distribution Pvt. Ltd., the taxpayer, submitted an appeal against an order of a Single Judge of the Madras High Court. The taxpayer contested a GST assessment order on August 4, 2025, because it had been passed in breach of the principles of natural justice.

At the time of finalising the assessment, the taxpayer’s reply was not regarded by the Assessing Officer.

The Single Judge observed that the Show Cause Notice had been issued on June 28, 2023 and that the taxpayer had been unable to cooperate with the assessment proceedings within the specified timelines. The assessment order was eventually passed nearly 2 years later.

The Single Judge permitted the taxpayer to claim the statutory remedy against the assessment order as per the fulfilment of norms, while refusing to interfere with the assessment directly.

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From the relief from the Single Judge, the taxpayer was not satisfied, and thus it filed an intra-court appeal before the Division Bench.

There was a delay of 15 days in filing a plea, for which a petition seeking condonation of the delay was also filed. The taxpayer said that the delay arose because of administrative and procedural causes, which include the time needed to get the legal opinion and departmental instructions; however, it was not accepted by the court.

The division bench, after going through the records, stated that “we find that the conduct of the appellant has been to protract the proceedings by failing to cooperate with the assessment process and also by choosing not to prefer the appeal available under Section 107 of the Central/State Goods and Services Tax Act. By filing this Intra-Court appeal with a delay, it appears to be an attempt to evade or defer the payment of tax.”

Hence, the Court denied accepting the delay and dismissed the Civil Miscellaneous Petition seeking condonation. The writ appeal was rejected during the scrutiny stage, but permission was granted to file a new appeal with the appropriate appellate authority within 15 days of the decision.

Case Title M/s.Andromeda Sales and Distribution Pvt Ltd vs The State Tax Officer
Case No. C.M.P.No. 8875 of 2026
For Petitioner J.Ashish
For Respondent Amirta Poongodi Dinakaran
Madras High Court Read Order
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