Suprabhatham Graphic INDIA Private Limited vs. The Assistant Commissioner St

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WP(MD)/26957/2025HC MadrasGSTCNR HCMD01134272202525 September 2025Bench: HONOURABLE MR JUSTICE G.R.SWAMINATHAN4 pages

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Heard both sides. 2.The petitioner suffered an adverse assessment order on 26.04.2024. Aggrieved by the same, the assessee filed a rectification application and the same was rejected on 20.01.2025. The petitioner has already filed an appeal challenging the levy of tax and has also paid 10% of the predeposit amount. The matter is currently pending before the appellate authority in A.P.No.141 of 2023. The impugned challenge pertains to levy of penalty and interest. 3.Even though the appeal time has expired, taking into account the fact that the appeal against levy of tax is pending before the appellate 2/4 https://www.mhc.tn.gov.in/judis authority, I permit the petitioner to file an appeal within a period of four weeks from the date of receipt of the impugned order. If within the said period the appeal is filed, it shall be entertained without reference to limitation and it shall be taken up along with A.P.No.141 of 2023. 4.This Writ Petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petition is closed.

25.09.

2025

NCC : Yes / No Index : Yes / No Internet : Yes / No MGA To The Assistant Commissioner, Sattur – 2 Circle, Commercial Taxes Building, Virudhunagar District. 3/4 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. MGA

25.09.

2025 4/4 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.