M/S.Sri Kaleeswari Stores vs. The Assistant Commissioner (St)
Original PDF →No AI summary yet for this judgment.
Before: and
The petitioner has filed this writ petition challenging the impugned order dated 22.02.2025 passed for the assessment year 2020-2021. 2. An appeal before the Appellate Deputy Commissioner, Goods and Services Tax, Trichy, in terms of Section 107 of the respective Goods and Services Tax enactments ought to have been filed on or before 19.06.2025 within a condonable period of 30 days prescribed under Section 107 of the respective Goods and Services Tax enactments. However, this writ petition has been filed on 21.07.2025 after lapse of another 45 days beyond the condonable period of limitation under Section 107 of the respective Goods and Services Tax Enactments.
The learned counsel for the petitioner submits that the petitioner has a fair case on merits and therefore, the petitioner may be allowed to file an appeal before the Appellate Deputy Commissioner (GST) Appeals, Trichy. 2/6 https://www.mhc.tn.gov.in/judis
On the other hand, the learned Government Advocate for the respondent submits that there is no scope for granting relief sought for in this writ petition in view of the decision of the Hon'ble Supreme Court in the case
In fact, he further submits that as per the decision of the Hon'ble 3/6 https://www.mhc.tn.gov.in/judis
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. 8. The writ petition stands disposed of. No costs. Consequently, the connected miscellaneous petition is closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn 4/6 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner (ST), Office of the Assistant Commissioner (ST), Kumbakonam Town Assessment Circle, Kumbakonam, Thanjavur District 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
sn
W.P(MD).No.20560 of 2025
2025 6/6 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.