Tvl.Sri Murugan Agencies vs. The Assistant Commissioner
Original PDF →Facts
The petitioner, Tvl.Sri Murugan Agencies, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 20.11.2025, bearing Reference Number ZD331125353114W, issued by the respondent, The Assistant Commissioner. The petitioner sought to quash this order and consequently be permitted to avail Input Tax Credit (ITC) claim. The primary issue was that the writ petition was filed after the expiry of the limitation period prescribed under Section 107 of the respective GST enactments for filing an appeal before the Appellate Authority. The petitioner acknowledged this delay and expressed willingness to deposit 25% of the disputed tax amount to pursue an appeal.
Held
The Court held that the writ petition, as filed, could not be countenanced due to the expiry of the limitation period for filing an appeal under Section 107 of the respective GST enactments. The Court observed that the petitioner had forfeited their right to appeal by not acting within the prescribed time. However, considering the possibility that the petitioner might have a valid case on merits, the Court decided to provide partial relief. The petitioner was granted liberty to file an appeal before the concerned Appellate Authority against the impugned order dated 20.11.2025, subject to the condition of depositing 25% of the disputed tax amount within thirty days of receiving a copy of the Court's order. The Appellate Authority was directed to decide the appeal on merits and in accordance with law, without reference to the limitation period, within three months of the appeal being filed, after hearing the petitioner. If the petitioner failed to comply with these conditions, the respondent was at liberty to recover the tax as if the writ petition was dismissed in limine.
Key Issues
1. Whether the writ petition challenging the order dated 20.11.2025, issued by the respondent, is maintainable in light of the expiry of the limitation period prescribed under Section 107 of the respective GST enactments for filing an appeal before the Appellate Authority? Petitioner's contention: The petitioner, acknowledging the delay in filing an appeal, sought liberty from the Court to prefer an appeal before the Appellate Authority and expressed readiness to deposit 25% of the disputed tax amount. Respondent's contention: The respondent, through the counsel for the State of Tamil Nadu, did not explicitly record any arguments but the Court's order implies that the respondent's action was the subject of challenge. The Court noted that the petitioner had given up their right by not filing an appeal in time.
Sections Cited
Section 107
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Before: and
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 Counsel for State of TN for the respondent.
This petitioner is before this Court against the impugned order bearing Ref.No.ZD331125353114W dated 20.11.2025 after expiry of the period of limitation prescribed under Section 107 of respective GST enactments for filing of an appeal before the Appellate Authority. As such, the challenge to the impugned order cannot be countenanced.
In fact, the petitioner has given up his right by not filing an appeal in time. However, considering the fact that the petitioner may have a case in appeal, I am inclined to come to partial rescue by permitting the petitioner to file an appeal before the Appellate Authority as against the impugned order passed by the respondent bearing Ref.No.ZD331125353114W dated 20.11.2025, subject to the petitioner depositing 25% of the disputed tax, within a period of thirty (30) 2/5 https://www.mhc.tn.gov.in/judis days from the date of receipt of a copy of this order. To that effect, the learned counsel for the petitioner makes an endorsement in the case bundle as follows:- “ It is submitted that liberty may be given to the petitioner to prefer and appeal and I am ready to pay 25% amount from the disputed tax amount.” 5.Recording the same, this Writ Petition is disposed of, by giving liberty to the petitioner to file an appeal before the concerned Appellate Authority, subject to the conditions stipulated above, within a period of thirty (30) days from the date of receipt of a copy of this order.
In case, the petitioner files an appeal within the time granted by this Court together with such deposit, the Appellate Authority concerned shall pass appropriate orders on the same on merits and in accordance with law, without reference to the limitation, as expeditiously as possible within a period of three (3) months from the date of filing of an appeal. Needless to state, the petitioner shall be heard, before passing such order.
In case the petitioner fails to comply with any of the stipulations, the 3/5 https://www.mhc.tn.gov.in/judis respondent is at liberty to proceed against the petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 17.07.2026 Internet : Yes / No apd To The Assistant Commissioner, Tenkasi Main Road, Rajapalayam, Virudhunagar. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2026 5/5 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.