M/S.Chakraa Formulations vs. Assistant Commissioner Of GST And Central Excise

This writ petition is filed challenging the order in original dated 04.09.2023, which is an order of assessment passed under section 107 of the Central Goods and Services Tax Act, 2017. 2.However, the petitioner chose to prefer this Writ Petition on 08.01.2024 and the same is pending till date. It can be seen that the petitioner has filed the writ petition within the condonable limit, that is, in the fourth month. In view thereof, considering the nature of arguments that is made factually, it is not the error committed by the petitioner but the error of its accountant who intended to cheat the petitioner also, in which case, it is for the appellate authority to consider 2 https://www.mhc.tn.gov.in/judis the truth or otherwise of the same and to consider each and every ground raised on its own merits, I am of the view that the writ petition need not be entertained, but the petitioner can be relegated to file the appeal. 2.I have also considered the objections made by the learned counsel for the respondent by relying upon the counter affidavit would submit that the impugned order has rightly been passed and uploaded in the in portal. He would also submit that when there is an appellate remedy available, the writ petition could not be entertained. 3.Considering the order dated 04.09.2023 and that the writ petition was within the condonable limit of time, I am of the view that the period spent here in can be excluded and some time can be given to the petitioner for filing the appeal. 4.In view thereof, this writ petition is disposed of with the following terms: (i)within three weeks from the date of receipt of the web copy of the order, the petitioner shall prefer the appeal against the impugned 3 https://www.mhc.tn.gov.in/judis order before the appellate authority both online and also offline. (ii)Upon such filing of the appeal, the same shall be treated as within time and shall be considered on its own merits and in accordance with law and orders be passed as expeditiously as possible; (iii)Automatically, upon the due filing of the appeal, the recovery proceedings initiated, namely the freezing of the bank account, etc, shall stand lifted, if the appeal is duly filed; (iv)No costs. Consequently, connected miscellaneous petitions are closed. 08.06.2026 NCC:Yes/No Ns To 1.The Assistant Commissioner of GsT and Central Excise, Trichy II Division, No.1, William Road, Cantonment, Tiruchirapalli - 620 001. 2.The Deputy Director, Directorate General of Gst Intelligence, Trichy Regional Unit, 3rd and 4th Floor, No. 47-47a, Heber Road, Beema Nagar, Trichy – 620001 D.BHARATHA CHAKRAVARTHY, J. 4 https://www.mhc.tn.gov.in/judis Ns and W.M.P(MD)Nos.1114 and 1117 of 2026 08.06.2026 5 https://www.mhc.tn.gov.in/judis