M/S. Selvam Traders vs. The Appellate Authority (State GST - Tn)

Held

The Court directed the first respondent, the Appellate Authority, to dispose of the appeal dated 20.11.2025 on its own merits and pass appropriate orders in accordance with law, provided it has been filed in terms of the provisions of the CGST Act. This direction is to be complied with within a period of four weeks from the date of receipt of a copy of the Court's order. The Court explicitly stated that it had not expressed any opinion on the merits of the case and that the Appellate Authority was free to consider the appeal independently. The Court did not address any specific provisions of the CGST Act or Rules beyond the general requirement of filing in accordance with the Act. The amount in dispute and the specific tax period were not recorded.

Facts

The petitioner, M/s. Selvam Traders, represented by its Proprietor P. Selvam, filed a writ petition before the Madurai Bench of the Madras High Court. The petitioner sought a writ of mandamus directing the first respondent, the Appellate Authority, Commercial Taxes Department, to consider their representation dated 20.11.2025 and to accept, consider, and dispose of their appeal (Reference No. AD3311250355198) in accordance with law, including providing an opportunity for a personal hearing. The petitioner stated that they had filed the appeal within the statutory period, but the appellate authority had not taken any steps to dispose of it. The respondents were represented by the Additional Government Pleader.

Key Issues

1. Whether the Appellate Authority is bound to consider and dispose of an appeal filed by the petitioner within the statutory period, providing an opportunity for a personal hearing, as per the provisions of the CGST Act? The petitioner argued that they had filed an appeal dated 20.11.2025 before the first respondent (appellate authority) within the statutory period, and the first respondent had not taken any steps to dispose of the said appeal, necessitating the present writ petition. The respondents, through the learned Additional Government Pleader, submitted that the appeal filed by the petitioner dated 20.11.2025 would be considered in accordance with law.