Sivasubramanian Chitra vs. Deputy State Tax Officer 1
Facts
The petitioner, Sivasubramanian Chitra, proprietor of M.S.S.Chitra, filed a writ petition before the Madurai Bench of the Madras High Court challenging proceedings initiated by the Deputy State Tax Officer-1, Karur. The challenge was to an order dated 30.12.2025, a summary order under Section 73 of the TNGST/CGST Act, 2017, and a consequential order dated 27.04.2026 rejecting an application for the financial year 2021-2022. The petitioner sought to quash these orders. The core of the petitioner's submission was that a limitation period had been imposed for filing an appeal before the appellate commissioner.
Held
The Court decided to allow the petitioner to file an appeal before the appellate authority. The reasoning was based on the petitioner's consent to deposit 25% of the disputed tax amount and the respondent's lack of objection. The Court recorded the petitioner's statement and endorsement agreeing to deposit 25% of the tax amount. The operative direction was to grant the petitioner liberty to file an appeal within 30 days from the date of receipt of a copy of the order. The appellate authority was directed to entertain the appeal and dispose of it on merits without reference to the limitation period, provided the petitioner complied with the stipulation of depositing 25% of the disputed tax. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner should be granted liberty to file an appeal before the appellate authority, subject to any terms prescribed by the Court, given the limitation period issue raised. The petitioner argued that they would be satisfied if liberty was granted to file an appeal, subject to such terms as the Court may prescribe. The petitioner further consented to deposit 25% of the disputed tax amount as a condition for the appeal to be entertained by the Appellate authority under Section 107 of the respective GST Acts. The respondent, represented by the Counsel for the State of Tamil Nadu, had no objection to this proposal.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 13.07.2026 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P(MD)No.14485 of 2026 Sivasubramanian Chitra, Proprietor of M.S.S.Chitra, 279/64, Vaiyapuri Nagar 2nd Cross, Sengunthapuram Karur, Karur,Tamil Nadu- 639002. .. Petitioner
- Vs. -
Deputy State Tax Officer-1, Office of the Deputy Commercial Tax Officer, Karur-3 Assessment Circle, Karur, Tamil Nadu. .. Respondent Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying this court to issue a Writ of Certiorari calling for the records relating to the impugned proceedings passed by the respondent in the order vide GSTIN33AKGPC7036G1ZJ/2021-2022 dated 30.12.2025 along with the consequential summary order under section 73 of TNGST/CGST Act, 2017 1/6 https://www.mhc.tn.gov.in/judis issued vide FORM DRC-07 Ref. No. ZD331225448661H dated 30.12.2025 along with consequential order of rejection of application bearing Ref No. ZD3304262207599 dated 27.04.2026 for the financial year 2021-2022, to quash the same.
For Petitioner : Mrs.R.Hemal
The judgment continues below.
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