Kalander Basheer Ahamed J vs. The Deputy Commissioner(State Tax)(GST)
Original PDF →Facts
The petitioner, J. Kalander Bashcer Ahamed, proprietor of JK Cars, filed a writ petition challenging a recovery notice (Form GST DRC 01D) dated 26.05.2025, issued by the third respondent, the Assistant Commissioner (State Tax). This notice was issued pursuant to a final order in Form DRC 07 passed by the second respondent, the Deputy State Tax Officer, on 25.02.2025. The petitioner intended to file an appeal against the order dated 25.02.2025. However, the respondents initiated recovery proceedings before the expiry of the limitation period for filing the appeal.
Held
The Court noted the petitioner's submission that they intended to file an appeal against the order dated 25.02.2025 and would do so before the limitation period expired on 24.06.2025. Recording this submission, the Court directed the respondents to keep the recovery proceedings in abeyance. This direction is conditional upon the petitioner filing the appeal on or before 24.06.2025, along with the pre-deposit mandated under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017. Furthermore, since recovery proceedings were initiated before the appeal period expired, the Court ordered that the petitioner's frozen account be defreezed forthwith. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the issuance of a recovery notice before the expiry of the period prescribed for filing an appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, is legally tenable? The petitioner argued that the respondents prematurely issued the recovery notice, thereby prejudicing their right to file an appeal within the statutory period. The petitioner stated their intention to file an appeal before the limitation expires on 24.06.2025. The respondents' contentions are not recorded in the judgment.
Sections Cited
Section 107
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Before: and
The petitioner has challenged the impugned recovery notice issued by the third respondent in Form GST DRC 01D, dated 26.05.2025. It has been issued pursuant to final order passed in Form DRC 07 by the second respondent on 25.02.2025. 2. The learned counsel for the petitioner submits that the petitioner proposes to file an appeal against the aforesaid order. However, before the expiry of the limitation prescribed for filing appeal before the appellate authority under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, the respondents have proceeded to issue the impugned recovery notice. The learned counsel for the petitioner submits that the petitioner will file the appeal before the limitation expires on 24.06.2025. 2/5 https://www.mhc.tn.gov.in/judis
Recording the submission made by the learned counsel for the petitioner, the writ petition stands disposed of by directing the respondents to keep the recovery proceedings in abeyance subject to petitioner filing an appeal on or before 24.06.2025 together with mandate pre-deposit prescribed under section 107 of the Tamil Nadu Goods and Service Tax Act, 2017. Since the recovery proceedings have been initiated by the respondents before the expiry of the period prescribed for filing appeal, the account of the petitioner, which was freezed shall be defreezed forthwith.
The writ petition stands disposed of with the above direction. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn 3/5 https://www.mhc.tn.gov.in/judis To 1.The Deputy Commissioner (State Tax) (GST), 1 Williams Road, Cantonment, Tiruchirappalli 620 001 2.The Deputy State Tax Officer-2, Woraiyur Assessment Circle, C/2, 2nd Floor, 2nd Cross, Thillai Nagar, Tiruchirappalli 620 018 3.The Assistant Commissioner (State Tax), Woraiyur Assessment Circle, C/2, 2nd Floor, 2nd Cross, Thillai Nagar, Tiruchirappalli 620 018. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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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.