M/S.Eminent Textile Mills Private Limited vs. The Proper Officer / Assistant Commissioner (St)
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Cause title — parties, addresses and appearances
ORDER Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondent.
This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Special Government Pleader for the respondent.
In this Writ Petition, the petitioner has challenged the Impugned Order dated 08.02.2025 bearing reference in GSTIN 33AACCE9714G1ZS/2020-21, whereby the demand proposed in the Show Cause Notice in Form GST DRC 01 dated 26.11.2024, has been confirmed in absence of the reply from the petitioner.
It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017, against the Impugned Order has expired on 09.05.2025 and further period for condonation of delay has also expired on 09.06.2025.This Writ Petition is filed on 03.08.2026. 2/6 https://www.mhc.tn.gov.in/judis
At this stage, the learned counsel for the petitioner submits that the total demand that was proposed in the aforesaid impugned order in Form GST DRC 07 dated 08.02.2025 was a sum of Rs.2,30,770/- towards the respective GST enactments.
The learned counsel for the petitioner further submits that the petitioner will be satisfied if liberty is given to the petitioner to file an appeal. The learned counsel for the petitioner has also made an endorsement to that effect in the Court Bundle, which is extracted hereunder:- “ petitioner undertakes to pay 25% of Tax”
In view of the above, I am inclined to come to the rescue of the petitioner by granting liberty to the petitioner to file an appeal before the Appellate Commissioner subject to the petitioner depositing 25% of the disputed tax within a period of thirty (30) days from the date of receipt of a copy of this order. 3/6 https://www.mhc.tn.gov.in/judis
Since the relief is being granted to the petitioner is to be considered by the Appeallate Deputy Commissioner (ST) Appeal (GST), Rajapalayam, Virudhunagar Region, the said Officer is suo motu impleaded as the second respondent. M/s.P.Sudarkodi Natchiyar, learned Government Advocate (Taxes), takes notice for the second respondent.
Within such time, in case the petitioner files such an appeal before the Appellate Authority/second respondent together with the said deposit, the Appellate Authority shall consider and dispose of the same on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such appeal / pre- deposit without further reference to the limitation.
In case the petitioner fails to comply with any of the above stipulations, the respondents are at liberty to proceed against the petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today. 4/6 https://www.mhc.tn.gov.in/judis
Needless to state, before passing any such order, the second respondent shall give due notice to the petitioner.
This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. 12.08.2026 CM TO 1.The Assistant Commissioner (ST), Rajapalayam II Assessment Circle, Commercial Tax Building,Rajapalayam.
The Appeallate Deputy Commissioner (ST) Appeal (GST), Rajapalayam, Virudhunagar Region. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN,J CM and WMP(MD)No.17030 of 2026 Date : 12/08/2026 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.