M/S. United Tas Exim Private LTD vs. Commercial Tax Officer

It appears that the petitioner's business premise was inspected under Section 65 of the respective Goods and Services Tax Enactments, 2017, which leads to issuance of notices mentioned in the preamble to the impugned order. It also appears that the petitioner has filed replies on 13.01.2025 and 21.01.2025. It is submitted that the impugned order has also not considered the reply of the petitioner.

It is noticed that there are about 6 defects were pointed out. Out of 6 defects, three defects were dropped and in respect of three others, demand has been confirmed. Therefore, it cannot be submitted that the petitioner’s reply dated 03.01.2025 and 21.01.2025 was not considered. There is no merit in the challenge to the impugned order in this writ petition on any of the grounds under which this Court normally had come to rescue the petitioner.

Therefore, the petitioner ought to have filed an appeal under Section 107 of the respective Goods and Services Tax Enactments, 2017. The petitioner should have filed an appeal on or before 23.06.2025 within a period of three months from the date of the impugned order. 3/6 https://www.mhc.tn.gov.in/judis

However, considering the fact that the petitioner may have a case to substantiate, this Court is inclined to grant liberty to the petitioner to file a statutory appeal before the competent authority, namely, the Appellate Deputy Commissioner (GST) within a period 15 days from the date of receipt of a copy of this order.

Accordingly, the Appellate Deputy Commissioner (GST), 4th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.Thangarajsalai, Madurai – 625020 or camp office at 1st Floor, Commercial Taxes Buildings, South High Ground Road, Palayamkottai, Tirunelveli – 627002 is suo motu impleaded as the second respondent.

Registry is directed to carry out necessary amendments in the cause title.

If such an appeal is filed, the second respondent shall consider and dispose of the same without reference to limitation subject to petitioner pre- depositing 10% of the disputed tax as contemplated under Section 107 of the respective Goods and Services Tax Enactments, 2017. 4/6 https://www.mhc.tn.gov.in/judis

The writ petition stands disposed of with the above liberty. No costs. Consequently, the connected miscellaneous petitions are closed.

2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.Commercial Tax Officer, State Tax Office,Commercial Tax Office, Tuticorin-II, Assessment Circle, No.6R, North Cotton Road, Thoothukudi, Tuticorin, Tamil Nadu-628001. 2.The Appellate Deputy Commissioner (GST), 4th Floor, Commercial Taxes Buildings, Dr.S.V.K.S.ThangarajSalai, Madurai – 625 020. or Camp Officer at 1st Floor, Commercial Taxes Building, South High Ground Road, Palayamkottai, Tirunelveli – 627002. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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