Selva Steel Foundry vs. The State Tax Officer
Facts
The petitioner, Selva Steel Foundry, filed three Writ Miscellaneous Petitions (W.M.P.) seeking an extension of time to file an appeal. The original Writ Petitions (W.P.) challenged assessment orders passed by the State Tax Officer, Vedasandur Assessment Circle, Dindigul, under Section 73 of the CGST/TNGST Act, 2017. These orders pertained to the tax period April 2019 to March 2020 and were dated 14.08.2024. The petitioner sought to quash these assessment orders. Subsequently, the petitioner filed the W.M.Ps. to extend the time for filing appeals against these orders, which were to comply with a previous order passed by the High Court on 21.02.2025 in the original Writ Petitions.
Held
The Court, being satisfied with the reasons stated in the affidavit filed by the petitioner, allowed the Writ Miscellaneous Petitions. The Court extended the time for filing the appeal by a further period of 30 days from the date of the order (08.07.2025). Consequently, the time for the disposal of the appeal was extended by another one month thereafter. The Court explicitly clarified that all other conditions stipulated in the previous order dated 21.02.2025 shall remain unaltered. The operative direction was to grant the requested extensions, thereby allowing the petitioner to proceed with filing their appeal and ensuring a subsequent timeline for its disposal.
Key Issues
1. Whether the petitioner is entitled to an extension of time to file an appeal against the assessment orders dated 14.08.2024, passed under Section 73 of the CGST/TNGST Act, 2017, for the tax period April 2019 to March 2020? 2. Whether the time for disposal of the appeal should also be extended consequent to the extension of time for filing the appeal? The petitioner argued that they required an extension of 30 days to file their appeal and consequently, an extension for the disposal of the appeal. The judgment does not record any specific arguments from the respondent (State Tax Officer) regarding the extension of time for filing or disposal of the appeal. The primary contention of the petitioner was based on the need for more time to comply with the court's previous order.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
W.M.P.(MD) Nos.7872, 7875 & 7894 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.07.2025 CORAM
THE HON'BLE MR.JUSTICE C. SARAVANAN W.M.P.(MD) Nos.7872, 7875 & 7894 of 2025 in W.P.(MD) Nos.4787, 4786 & 4785 of 2025 Selva Steel Foundry, Rep. by its Partner, Arunachalam, No.1530/1, Salayur, COMMON PRAYER: Writ Miscellaneous Petitions filed under Article 226 of the Constitution of India, to extend 30 days time to file appeal and consequently extend the time for disposal of appeal to comply with the order passed in W.P.(MD) Nos.4787, 4785, & 4786 of 2025 dated 21.02.2025. Prayer in W.P.(MD) No.4785 of 2025
Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records of the impugned 1/4 https://www.mhc.tn.gov.in/judis
W.M.P.(MD) Nos.7872, 7875 & 7894 of 2025 assessment order in ZD330824118591G/2019-20/E-way bill dated 14.08.2024 passed under Section 73 of the CGST/TNGST Act, 2017, for tax
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