Tvl. Sri Msp Velayuthanadar vs. The Deputy Commissioner (CT)
Original PDF →No AI summary yet for this judgment.
Before: Dr. MGR New Bus Stand, Tirunelveli District.
The petitioner is before this Court challenging the impugned order dated 26.05.2026, whereby the first respondent, being the Appellate Authority, has dismissed the appeal filed by the petitioner against the detailed Assessment Order in DRC-05 dated 17.05.2024. 2. It is the case of the petitioner that the entire disputed tax, together with interest and penalty, was paid during the course of inspection on 18.05.2023. 3. The learned counsel for the petitioner submits that, though the petitioner had not filed a reply to the Show Cause Notice in DRC-01 dated 29.09.2023, the petitioner has a fair case on merits. Therefore, the petitioner filed an appeal manually before the first respondent, which came to be rejected solely on the ground that the petitioner had not filed the appeal electronically, as required under the provisions of the Act and the Rules made thereunder. https://www.mhc.tn.gov.in/judis __________ Page3 of 5
Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondents 1 and 2 and submits that the petitioner has an alternate remedy by way of an appeal before the Appellate Tribunal under Section 112 of the respective GST enactments.
Having considered the submissions made by the learned counsel for the petitioner and the learned Special Government Pleader for the respondents 1 and 2 and, considering the fact that the petitioner had indeed filed the appeal within the prescribed period, though manually, I am inclined to set aside the impugned order dated 26.05.2026 and remit the case back to the first respondent to hear the appeal on merits and pass appropriate orders in accordance with law.
Accordingly, the impugned order dated 26.05.2026 is set aside and the case is remitted back to the first respondent to hear the appeal on merits and pass appropriate orders in accordance with law.
The Writ Petition stands disposed of with the above observations. There shall be no order as to costs. 11-08-2026 Index: Yes/No (1/2) Speaking/Non-speaking order Neutral Citation: Yes/No https://www.mhc.tn.gov.in/judis __________ Page4 of 5 To 1. The Deputy Commissioner (CT), Appeals, Tirunelveli, Commercial Taxes Office, Dr. MGR New Bus Stand, Tirunelveli District.
The State Tax Officer, Inspection-4, Intelligence Wing, Tirunelveli Division, Commercial Taxes Office, Tirunelveli District.
The Chairman The Goods and Services Tax Network (GSTN), East Wing 4th Floor, World Mark-1, Aerocity, New Delhi 110 037. https://www.mhc.tn.gov.in/judis __________ Page5 of 5 C.SARAVANAN, J. smn2 11-08-2026 (1/2) https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.