Tvl. Senior Postmaster Trichy vs. The Deputy Commissioner (CT)

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 the learned Government Advocate (Taxes) for the respondents.

The petitioner is before this Court challenging the impugned order dated 08.04.2025 in Form GST APL-02, whereby the appeal filed on 25.03.2025 against the impugned assessment order dated 29.08.2024 has been rejected on the ground of delay in filing the appeal under Section 107 of the respective GST enactments, 2017. 2/6 https://www.mhc.tn.gov.in/judis

Prima facie, it appears that the petitioner has availed excess Input Tax Credit and, therefore, was called upon to reverse the excess Input Tax Credit utilised for discharging the tax liability.

It is noticed that the petitioner has already deposited 10% of the disputed tax at the time of filing the appeal before the first respondent on 25.03.2025. 6. Considering the fact that the petitioner is a Government of India Enterprise, namely, the Postal Department, I am inclined to set aside the impugned order and remit the matter back to the first respondent for fresh consideration, subject to the petitioner depositing a further 15% of the disputed tax, over and above the 10% already deposited at the time of filing the appeal before the first respondent. The learned counsel for the petitioner has also made an endorsement to the said effect in the Court bundle, which is extracted below: "The petitioner herein agrees to pay 15% of tax demand" 3/6 https://www.mhc.tn.gov.in/judis

In view of the above, the impugned order is quashed and the matter is remitted to the first respondent for fresh consideration, subject to the petitioner depositing 15% of the disputed tax in cash through the petitioner's Electronic Cash Ledger within a period of thirty (30) days from the date of receipt of a copy of this order.

Within the said period, the petitioner shall also file a detailed reply to the Show Cause Notice in Form GST DRC-01 dated 31.05.2024 together with all supporting documents, to substantiate the petitioner's case, treating the impugned order dated 08.04.2025 as well as the assessment order dated 29.08.2024 as an addendum to the said Show Cause Notice.

Upon compliance with the above conditions, the first respondent shall consider the petitioner's reply and pass a fresh order on merits and in accordance with law, as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of the reply and completion of the pre-deposit, without raising any objection as to limitation under Section 107 of the respective GST enactments, 2017. 4/6 https://www.mhc.tn.gov.in/judis

If the petitioner fails to comply with any of the above stipulations, the respondents shall be at liberty to proceed to recover the tax in accordance with law, as if this Writ Petition had been dismissed in limine.

Needless to state, before passing any adverse order, the first respondent shall afford the petitioner a reasonable opportunity of being heard.

This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Writ Miscellaneous Petition is closed.

2026 sji NCC : Yes/No TO 1.The Deputy Commissioner (CT), GST Appeals, Commercial Taxes Buildings, Trichy. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J. sji 2.The Assistant Commissioner (ST), Palakkarai Assessment Circle, Trichy - 1. ORDER IN WP(MD) No.26914 of 2026 Date : 18/09/2026 6/6 https://www.mhc.tn.gov.in/judis