Tvl. Shameem Bags vs. The Appellate Deputy Commissioner (State Tax) (GST Appeal)

The learned counsel for the petitioner would submit that challenging the order impugned, the petitioner has already filed an appeal and at the time of filing an appeal, the petitioner has pre deposited 10% of the disputed tax. 5.It is further submitted that the petitioner is willing to pay an additional 10% of the disputed tax over and above the 10% already pre deposited at the time of filing an appeal. The learned counsel has made an endorsement to that effect in the Court bundle, which is extracted hereunder:- “It is humbly submitted that this petitioner is admitting to pay a sum of 10% of the disputed tax.” 6.The appeal as such cannot be directed to be disposed of on merits, as it is beyond the condonable period of limitation. However, balancing the interests of the parties, appropriate orders have been passed in the past under similar circumstances. 7.Having considered the submissions made by the learned counsel for the petitioner and the learned counsel for the respondents and having 3/6 https://www.mhc.tn.gov.in/judis considered the consistent view taken by this Court in similar circumstances, this Court is inclined to dispose of this writ petition, subject to the petitioner depositing additional 10% of the disputed tax over and above the 10% already pre-deposited at the time of filing an appeal, in cash from the petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. 8.Needless to state, any amount recovered from the petitioner/paid by the petitioner shall be adjusted towards the aforesaid pre-deposit as ordered above. This will be however subject to verification by the first respondent. 9.Subject to the Petitioner complying with the above stipulated conditions, the first respondent shall proceed to pass fresh orders on the appeal preferred by the petitioner on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months from the date of such deposit. 10.In case the Petitioner fails to comply with any of the conditions stipulated above, the first respondent is at liberty to proceed against the 4/6 https://www.mhc.tn.gov.in/judis Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 11.Needless to state, before passing any such order, the first respondent shall give due notice to the Petitioner. 12.This Writ Petition stands disposed of with the above observations. No costs. Consequently, connected Miscellaneous Petition is closed. 03.07.2026 gbi/mm Neutral Citation:Yes/No To 1.The Appellate Deputy Commissioner (State Tax) (GST Appeal) K.K.Nagar, Madurai. 2.The Deputy Commercial Tax Officer/ Deputy State Tax Officer, South Avani Mooal Street Assessment Circle, Madurai. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. mm WP(MD). No.18586 of 2026 03.07.2026 6/6 https://www.mhc.tn.gov.in/judis