Trichy Construction Company vs. The State Tax Officer (Ins)-Iii
Original PDF →Facts
The petitioner, Trichy Construction Company, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 02.08.2024 passed by the first respondent, the State Tax Officer (INS)-III, and a consequential Form GST DRC-07 dated 02.08.2024 passed by the second respondent, the Commercial Tax Officer. The petitioner contended that they came to know about the impugned order only recently, by which time the period of limitation for filing an appeal had expired. The petitioner argued that the order was notified only through the online portal and not served physically. The respondents were represented by the Additional Government Pleader.
Held
The Court held that the petitioner should be allowed to avail the remedy of appeal available under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017. The Court considered the submission that the impugned order was notified to the petitioner only through the online portal and there was no physical service of the order, either by registered post or otherwise. In light of this, the Court found it to be a fit case to grant liberty to the petitioner to file an appeal. The Court directed that if the petitioner files an appeal within two weeks from the date of the order, the appellate authority shall entertain the appeal on merits without reference to the period of limitation. No costs were awarded. The connected miscellaneous petitions were closed.
Key Issues
1. Whether the petitioner should be allowed to avail the remedy of appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, despite the expiry of the limitation period, considering the manner of notification of the impugned order? Petitioner's contention: The petitioner argued that they would have filed an appeal before the appellate authority but for the fact that they came to know about the impugned order only recently, after the limitation period had expired. They further submitted that the order was notified only through the online portal and there was no physical service of the order, which prevented them from availing the statutory remedy within the prescribed time. Respondents' contention: The learned Additional Government Pleader for the respondents raised an objection regarding the availability of an alternative remedy. The Court also expressed its view on this aspect.
Sections Cited
Section 107
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Before: and
Though this writ petition has been filed challenging the proceedings of the first respondent dated 02.08.2024, having taken note of the objection raised by the learned Additional Government Pleader appearing for the respondents and the view expressed by this Court about availability of alternative remedy, learned counsel for the petitioner submitted that the petitioner would have gone before the appellate authority, but for the fact that the petitioner came to know about the impugned order only recently, by which time, the period of limitation has already expired. ____________ https://www.mhc.tn.gov.in/judis
Considering the same, especially the fact that the impugned order is notified to the petitioner only through online portal and there is no physical service of the impugned order either by the registered post or otherwise, this Court is of the considered view that this is a fit case, where the petitioner should be allowed to avail the remedy of appeal available under the statute.
In view of the same, this writ petition is disposed of by granting liberty to the petitioner to avail the remedy of appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, within a period of two weeks from today. In case, if any such appeal is filed by the petitioner within a period of two weeks from today, the appellate authority shall entertain the said appeal on merits without reference to the period of limitation. No costs. Consequently, connected miscellaneous petitions are closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No Note to Office: Issue order copy today.
krk ____________ https://www.mhc.tn.gov.in/judis To: 1.The State Tax Officer (INS)-III, Office of the Joint Commissioner, (Intelligence), Trichy-18. 2.The Commercial Tax Officer, Office of the Joint Commissioner, (Intelligence), Trichy-18. ____________ https://www.mhc.tn.gov.in/judis MUMMINENI SUDHEER KUMAR, J. krk and W.M.P.(MD) Nos.2359 & 2362 of 2025 10.02.2025 ____________ 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.