M/S.Kumar Agencies vs. The Assistant Commissioner Of CGST And Central Excise
Facts
The petitioner, M/s. Kumar Agencies, represented by its Proprietor P. Sivasubramanian, filed a Writ Petition (WP(MD).No.3158 of 2024) challenging an assessment order dated 18.10.2023, issued by the Assistant Commissioner of CGST and Central Excise, Madurai-I Division. The petitioner sought to quash this order and requested a fresh assessment for the year 2017-18. Subsequently, the petitioner filed a Writ Miscellaneous Petition (WMP(MD). No.20518 of 2024) seeking a 10-day extension to prefer a statutory appeal, as directed by the High Court in its previous order dated 01.07.2024 in WP(MD).No.3158 of 2024. The petitioner stated that there was a partial delay in complying with the earlier order, specifically regarding the deposit of 25% of the disputed tax amount from the electronic cash ledger.
Held
The Court condoned the delay of 8 days in the payment of 25% of the disputed tax amount from the electronic cash ledger. The Court reasoned that considering the partial delay in compliance with its earlier order dated 01.07.2024, the delay was acceptable. The operative direction was that the Appellate Authority should take the appeal on file and dispose of it on its merits and in accordance with law. The Court allowed the Writ Miscellaneous Petition. No issues were expressly left undecided.
Key Issues
1. Whether the delay in depositing 25% of the disputed tax amount from the electronic cash ledger, as directed by this Court, warrants condonation? (Question of fact and procedure). The petitioner argued that there was a minor delay of 8 days in depositing the required 25% of the disputed tax amount, which was paid on 18.09.2024. They sought condonation of this delay. The respondent, the Assistant Commissioner of CGST and Central Excise, Madurai-I Division, did not record any specific arguments against the condonation of delay in the provided judgment, but the court's decision implies consideration of the respondent's position or the general principles of condoning minor delays in procedural compliance.
Sections Cited
Article 226
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Special Original Juri iction Thur ay, the Tenth day of July Two Thousand and Twenty Five PRESENT THE HONOURABLE MR. JUSTICE C.SARAVANAN in WP(MD).No.3158 of 2024 M/s.Kumar Agencies Rep. by its Proprietor P.Sivasubramanian No.101/70 Murugan Kovil Street Usilampatti Madurai - 625532 ... Petitioner Vs The Assistant Commissioner Of CGST and Central Excise Madurai-I Division No.5 V.P. Rathinasamy Nadar Road Bibikulam Madurai - 625002 ... Respondent
Prayer in WMP(MD). No.20518 of 2024:- Writ Miscellaneous Petition is filed under Article 226 of the Constitution of India,to extend the time limit for 10 days, to prefer statutory appeal as directed by this Hon'ble Court in W.P.(MD) No. 3158 of 2024. 1/4 https://
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