Modern Digitech Media LLP vs. The State Tax Officer
Original PDF →Facts
The petitioner challenged an order passed under Section 73 of the GST Act concerning interest, penalty, and late fee. The petitioner also presented an appellate order for a different assessment year where a similar issue was decided in their favour.
Held
The Court allowed the petitioner to file an appeal against the impugned order within two weeks, treating it as within time. The attachment of the petitioner's bank account was also ordered to be lifted.
Key Issues
Whether the impugned order was fundamentally illegal and arbitrary, and if the petitioner should be granted an opportunity for a personal hearing and allowed to appeal.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
Before: and Dr.Thangaraj Salai, Dr.Thangaraj Salai,
The present writ petition is filed challenging the impugned order dated 11.12.2025. The impugned order has been passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. 2. Upon hearing the learned counsel for the petitioner and perusing the material records of the case, it is seen that, after considering the liability, the present order has been passed only with reference to interest, penalty, and late fee.
The learned counsel for the petitioner has produced an order of the Appellate Authority dated 20.04.2026, passed in respect of yet another assessment year, wherein, with reference to the same issue, the appeal filed by the assessee was allowed and findings were rendered in favour of the assessee that no interest or penalty is leviable. Under the said 2/5 https://www.mhc.tn.gov.in/judis circumstances, after passing of the order, attachment of the bank account is also made against the petitioner.
Per contra, the learned Additional Government Pleader would submit that even if the order of the Appellate Authority goes against the Revenue, they have a right to further pursue the matter and the period of limitation is still available. In any event, it is for the appropriate authority to consider whether the said findings would be applicable to the facts of the present assessment year.
I have considered the rival submissions made on either side and perused the material records of the case.
Since the impugned order of assessment was passed on 11.12.2025 and this writ petition was filed well within time, i.e., on 28.01.2026, I am of the view that the petitioner can file an appeal against the said order dated 11.12.2025 within a period of two weeks from the date of receipt of a web copy of this order. If the appeal is filed within the time stipulated above, the same shall be treated as within time. 3/5 https://www.mhc.tn.gov.in/judis
In the meanwhile, considering the prima facie case that is made out by producing the order of the Appellate Authority dated 20.04.2026 in respect of another assessment year, the attachment made with respect to the petitioner’s bank account shall stand lifted. The further coercive steps shall await the final orders to be passed in the appeal.
Accordingly, this Writ Petition is allowed. No costs. Consequently, the connected Writ Miscellaneous Petitions are closed. 27.04.2026 NCC : Yes / No Index : Yes / No Internet : Yes / No mkn To 1.The State Tax Officer, Tamil Nadu Commercial Tax Department, Southavani Moola Street Circle, Dr.Thangaraj Salai, Madurai – 625 020. 2.The Deputy Commissioner (GST – Appeal), C.T.Buildings, Dr.Thangaraj Salai, Madurai – 625 020. 4/5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY, J. mkn and W.M.P.(MD)Nos.2324 & 2326 of 2026 27.04.2026 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.