The Principal Chief Commissioner vs. M/S.Anbu Motors
Facts
The petitioners, identified as the Principal Chief Commissioner of GST, Union of India, GST Network Chairman, and Superintendent of GST & Central Excise, filed applications to condone a delay of 167 days in paying deficit court fees of Rs. 1000/- for two Writ Appeals. These appeals (W.A.(MD)SR.Nos. 61134 and 61135 of 2019) sought to set aside orders dated 01.11.2018 made in WP(MD)No. 22010 of 2018 and WP(MD)No. 22011 of 2018, respectively. The original writ petitions were filed by M/s. Anbu Motors and M/s. Anbu Automobile, seeking a mandamus directing the first respondent (Principal Chief Commissioner of GST) to enable them to file GST TRAN 1 electronically and to treat it as filed in accordance with law.
Held
The Court considered the reasons stated in the affidavits filed in support of the petitions for condoning the delay of 167 days in paying the deficit court fee of Rs. 1000/-. Being convinced by these reasons, the Court ordered the condonation of the delay. Consequently, both petitions seeking condonation of delay were allowed. The operative direction was to condone the delay, which would then allow the Writ Appeals to proceed further. The substantive issues regarding the filing of GST TRAN 1 were not decided in this order, as it solely pertains to the condonation of delay in paying court fees.
Key Issues
1. Whether the delay of 167 days in paying the deficit court fee of Rs. 1000/- for the Writ Appeals should be condoned? Petitioner's Argument: The petitioners argued that the delay was justifiable and requested condonation. They relied on the reasons stated in the affidavits filed in support of the petitions. Respondent's Argument: The judgment does not record any specific arguments from the respondents (M/s. Anbu Motors and M/s. Anbu Automobile) on the issue of condoning the delay in paying court fees. The Government of Tamil Nadu and the State Tax Officer were also listed as respondents but their arguments are not detailed in this specific order.
AI-generated summary — verify with the full judgment below
C.M.P.(MD)Nos.5481 and 5483 of 2020 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Juri iction )
Monday, the Ninth day of November Two Thousand and Twenty PRESENT The Hon`ble Mr.Justice N.KIRUBAKARAN and The Hon`ble Mr.Justice B.PUGALENDHI C.M.P.(MD)Nos.5481 and 5483 of 2020 in W.A.(MD)SR.Nos.61134 and 61135 of 2019 1 THE PRINCIPAL CHIEF COMMISSIONER, GOODS AND SERVICES TAX ACT (PREVIOUSLY CENTRAL EXCISE AND CUSTOMS), NUNGAMBAKKAM, CHENNAI - 600 034. 2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI - 110 001. 3 THE CHAIRMAN, GOODS AND SERVICE TAX NETWORK (GSTIN), EAST WING, WORLD MARK - 1, 4th FLOOR, TOWER B, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI – 110 037. ... PETITIONERS 1 to 3/APPELLANTS 1 to 3 IN BOTH THE PETITIONS 4 THE SUPERINTENDENT OF GST & CENTRAL EXCISE, RAMANATHAPURAM RANGE, MANAMADURAI. ... 4th PETITIONER/4th APPELLANT IN CMP(MD)No.5483 of 2020 in WA(MD)SR.No.61135 of 2019 Vs 1 M/S.ANBU MOTORS, REPRESENTED BY ITS PARTNER A.CHARL
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