Ms Thirumalai Balaji Constructions vs. The Deputy Commissioner (St)
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Before: and
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
By this common order, these three Writ Petitions are taken up for disposal. These Writ Petitions are filed against the impugned orders dated 30.09.2024 passed by the second respondent in Form GST ASMT 14 for the assessment years 2017-18, 2019-20 and 2020-21. 2. The petitioner has not filed appeals before the ADC (GST) Appeals, Trichy, within 90 days as required in intimation to the petitioner vide impugned orders dated 30.09.2024. 3. Long after the expiry of the limitation, the present Writ Petitions have been filed and listed for admission. Although the Hon’ble Supreme Court has held that there is no scope of entertaining the Writ Petition after the expiry of the 4/7 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.11803 to 11805 of 2025 limitation, this Court has taken consistent stand to allow the petitioner under the similar circumstances to file an appeal, subject to pre-deposit of 25% of the disputed tax. This stand has not been deviated and has been followed regularly.
Therefore, these Writ Petitions are disposed of at the time of admission by permitting the petitioner to file statutory appeal within 30 days from the date of receipt of a copy of this order, subject to the petitioner depositing 25% of the disputed tax through cash in the Electronic Cash Register or by furnishing Demand Draft for the same effect.
Since the registration has already been cancelled, the petitioner is permitted to file physical copy of the appeals before the Appellate Commissioner, who shall dispose of the same without reference to limitation. Since the dispute is pertaining to the assessment years 2017-18, 2019-20 and 2020-21, the Appellate Commissioner shall endeavour to pass an order on merits as expeditiously as possible preferably within a period of three months from the date of numbering of the respective appeals. Needless to state, the petitioner shall be heard before disposing of the respective appeals. 5/7 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.11803 to 11805 of 2025
These Writ Petitions are disposed of, with above observations. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 02.06.2025 Internet : Yes / No apd To 1. The Deputy Commissioner (ST), Thanjavur, Commercial Tax Building First Floor, No 20-3, Sachidananda Moopanar Road, Thanjavur.
The State Tax Officer, Kumbakonam (Rural) Assessment Circle, Kumbakonam. 6/7 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.11803 to 11805 of 2025 C.SARAVANAN, J.
apd W.P.(MD) Nos.11803 to 11805 of 2025 02.06.2025 7/7 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.