M/S.Pathmakiruthiga Enterprises vs. The Additional Commissioner/ Joint Commissioner Of GST

Facts

The petitioner, M/s. Pathmakiruthiga Enterprises, sought an extension of time to comply with a previous order dated 28.11.2025, passed by the Madras High Court in W.P.(MD)No.34764 of 2025. The petitioner requested an additional two weeks to file an appeal as directed by the Court. The application was filed before the Madurai Bench of the Madras High Court. The respondents are the Additional Commissioner/Joint Commissioner of GST, Central Excise (Appeals) and the Superintendent of GST & Central Excise.

Held

The Court considered the petitioner's request for an extension of time and the reasons provided in the supporting affidavit. It was held that the petitioner should be granted the requested extension. Consequently, the time to comply with the order dated 28.11.2025 was extended by a period of two weeks from the date of receipt of a web copy of the current order. The Miscellaneous Petition was ordered accordingly.

Key Issues

1. Whether the petitioner should be granted an extension of time to comply with the order dated 28.11.2025, specifically to file an appeal, as per Article 226 of the Constitution of India. The petitioner argued that granting two more weeks would allow them to file the appeal as directed by the Court. The respondents did not record any specific arguments against the extension in the provided judgment.