Tvl.Balakrishnan And Co vs. The State Tax Officer

The impugned order has preceded a notice in Form GST DRC 01 dated 25.11.2024, to which the petitioner has submitted replies on 31.01.2025, 04.02.2025 and 26.02.2025 and thus, speaking order has been passed considering the aforesaid replies. According to the petitioner, certain aspects of the petitioner's reply have not been considered.

The learned counsel for the petitioner submits that the petitioner would like to work out the remedy before the appellate forum under Section 107 of the respective Goods and Services Tax enactments.

The learned Additional Government Pleader for the respondent submits that the appeal at this distant point of time is impermissible, as the 2/6 https://www.mhc.tn.gov.in/judis condonable period for the filing of appeal expired on 26.06.2025. Therefore, the petitioner is without any statutory remedy and the writ petition is liable to be dismissed.

I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.

This Court is of the view that the writ petition challenging the impugned order is liable to be dismissed, as there are no procedural irregularities in the decision making process. The request of the petitioner for liberty to file an appeal cannot be considered in terms of the decision of the Hon’ble Supreme Court in the case of of Singh Enterprises Vs CCE reported in (2008) 3 SCC 70 and in the case of CCE and Customs Vs.Hongo India (P) Limited reported in (2009) 5 SCC 791, which has been repeatedly followed by this Court.

Considering the fact that the petitioner may have a case to interfere with the impugned order and considering the fact that there is a marginal delay of 28 days in approaching this Court, liberty is granted to the petitioner 3/6 https://www.mhc.tn.gov.in/judis to file an appeal within a period of 15 days from the date of receipt of a copy of this order.

Since there has been a delay beyond the condonable period, the petitioner is directed to pay a sum of Rs.5,000/- to the Women Advocate Association (WAA) (Account No.770357420, Indian Bank, Madurai Bench High Court Branch) as costs. In case the petitioner complies with the same and file a memo together with the appeal before the Appellate Commissioner within such time, the appellate Commissioner shall the number the appeal and dispose of the same on merits and in accordance with law on its turn subject to the petitioner pre-depositing the mandate predeposit as contemplated under Section 107 of the respective Goods and Services Tax Enactments, 2017. 9. The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petitions are closed.

2025 NCC : Yes / No Index : Yes / No 4/6 https://www.mhc.tn.gov.in/judis Internet : Yes / No sn To The State Tax Officer, Thirupparankundram Assessment Circle, Madurai. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.

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