M/S Kbs Coach Mini Vehicle Body Construction vs. The Assistant Commissioner Of GST And Central Excise

This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Senior Standing Counsel for the first respondent.

The petitioner is before this Court against the impugned order in Appeal No.TRY-CGST-JC-APP-42/2025 dated 16.12.2025 passed by the Joint Commissioner (Appeals), whereby the petitioner’s Appeal against Order-in- Original No. 06/GST/AC/2023 dated 21.08.2023 has been rejected. The operative portion of the impugned order reads as under: 2/7 https://www.mhc.tn.gov.in/judis 3/7 https://www.mhc.tn.gov.in/judis

Against the impugned order, the petitioner should have filed an Appeal before the GST Tribunal under Section 112 of the respective GST enactments.

It is the case of the petitioner that despite the attempt of the petitioner to file an Appeal, the same is not getting uploaded. Hence, the petitioner has rushed to this Court.

Since, according to the learned counsel for the petitioner, the appeal is not getting uploaded, the petitioner ought to have impleaded the Joint Commissioner (Appeals), Trichy, as a respondent in this Writ Petition. It is not clear how the Registry has numbered this Writ Petition without impleading the Joint Commissioner (Appeals), Trichy. Be that as it may, I am inclined to suo motu implead the Joint Commissioner (Appeals), Coimbatore, Circuit Office at Trichy, No.1, Williams Road, Cantonment, Trichy – 620 001, as the second respondent. Mr.R.Gowrishankar, learned Senior Standing Counsel, also takes notice for the second respondent. 4/7 https://www.mhc.tn.gov.in/judis

This Writ Petition is not maintainable. However, I am inclined to grant temporary relief to the petitioner, subject to the petitioner filing an Appeal within a period of thirty (30) days from the date of receipt of this order before the GST Tribunal under Section 112 of the respective GST enactments, together with the pre-deposit of the amount as is required under Section 112 of the respective GST enactments, in cash.

In case the petitioner encounters any difficulty in uploading the Appeal papers, the petitioner may suitably file the Appeal manually and raise token before the concerned Authority for resolving the issue.

Subject to the petitioner complying with the above stipulation, the recovery proceedings shall be kept in abeyance for a period of six (6) months, within which time the petitioner should have resolved all the issues pertaining to the numbering of the Appeal. The petitioner shall take steps for getting the Appeal numbered before the GST Tribunal based on the manual appeal filed by the petitioner. 5/7 https://www.mhc.tn.gov.in/judis

This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 18.08.2026 Internet : Yes / No apd To 1. The Assistant Commissioner of GST and Central Excise, Karur Division, No.15, Gowripuram, Anna Nagar, Karur - 639 002. 2. Joint Commissioner (Appeals), Coimbatore, Circuit Office at Trichy, No.1, Williams Road, Cantonment, Trichy – 620 001 6/7 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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