Pandian vs. The State Tax Officer
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Before: and
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.
The petitioner has approached this Court challenging the impugned order, dated 06.02.2025, passed in respect of the tax period 2020–2021. The said order was preceded by the issuance of a notice in DRC-01 dated 23.11.2024, to which the petitioner submitted his response in DRC-06 on 13.12.2024 and again on 31.01.2025. The impugned order also records that the petitioner was afforded an opportunity of personal hearing.
Now, the petitioner has approached this Court by filing the present Writ Petition on 01.08.2025, after the expiry of the limitation prescribed for filing the statutory appeal, and beyond the condonable period under Section 107 of the respective GST Act. 2/5 https://www.mhc.tn.gov.in/judis
The learned counsel for the petitioner would submit that, if liberty is granted to file an appeal, the petitioner may still be in a position to avail some marginal support before the Appellate Authority.
On the other hand, the learned Additional Public Prosecutor would place the reliance on the decisions made by the Hon'ble Supreme Court in subject to the condition that the petitioner shall deposit an additional 15% over and above the 10% of the disputed tax already required under Section 107 of the 3/5 https://www.mhc.tn.gov.in/judis respective GST Act.
With the above direction, this Writ Petition is disposed of. Consequently, connected Miscellaneous Petition is closed. No costs.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No Indu To The State Tax Officer, Tirupathur Assessment Circle, Commercial Tax Building, Tirupathur. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
Indu W.P(MD) No.21798 of 2025
2025 5/5 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.