Karthik Loganathan vs. The Commercial Tax Officer
Held
The Court acknowledged that the impugned order was appealable. Although the limitation period for filing an appeal had expired, the Court noted that the petitioner had already paid the entire tax. Considering the grounds urged by the petitioner's counsel and the special facts and circumstances, the Court permitted the petitioner to file an appeal before the appellate authority. The Court directed that if the appeal is filed within four weeks from the date of receipt of a copy of the order, it shall be entertained without reference to the limitation period. The Court also clarified that the requirement of paying 10% of the disputed tax amount for filing an appeal did not arise in this case. The Court did not decide on the merits of the alleged illegality or violation of natural justice, but rather facilitated the appeal process.
Facts
The petitioner, Karthick Loganathan, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order passed by the Commercial Tax Officer, Tuticorin III Circle, under Section 73 of the TNGST Act, 2017. The impugned order, dated 27-02-2025, along with a Form GST DRC-07 Summary, was issued for the period of February 2024. The petitioner sought to quash these orders, alleging illegality and violation of natural justice, and requested a fresh order after a personal hearing. The petitioner had already paid the entire tax demanded.
Key Issues
1. Whether the impugned order passed by the first respondent under Section 73 of the TNGST Act, 2017, is liable to be quashed for alleged illegality and violation of principles of natural justice, particularly for not providing a personal hearing. Petitioner's contention: The petitioner argued that the order was illegal and in gross violation of the principles of natural justice, as no opportunity for a personal hearing was provided. The petitioner sought a direction for the first respondent to pass fresh orders after affording a personal hearing. Revenue's contention: The judgment notes that the impugned order is appealable. While the limitation period for filing an appeal had expired, the Court considered the special facts and circumstances of the case.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 17.11.2025 CORAM THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN and W.M.P(MD)Nos.19297 & 19298 of 2025 Karthick Loganathan ... Petitioner Vs. 1.The Commercial Tax Officer, Commercial Tax Buildings, Tuticorin III Circle, 282-North Beach Road, Tuticorin – 628 001. 2.The Deputy Commissioner (Appeal), Camp at Tirunelveli, Ground Floor, Commercial Tax Buildings, A.R.Line Road, Tirunelveli – 627 002. ... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records in respect of impugned Orders under Section 73 of the 1/4 https://www.mhc.tn.gov.in/judis TNGST Act, 2017 under Reference No. ZD330225286384C dated 27-02-2025 and Form GST DRC-07 Summary of the Order dated 27-02-2025 along with Order No. GSTIN 33HWJPK1239M1Z7/2023-24 dated 27-02-2025 (February 2024) passed by the first Respondent and quash the same as it is illegal and in gross violation of principles of natural justice and further direct the first respondent
The judgment continues below.
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