Tvl Marku Traders vs. The Commissioner Of Commercial Taxes
Facts
The petitioner, Tvl Marku Traders, represented by its Proprietor S. Augustin, filed a writ petition before the Madurai Bench of the Madras High Court. The petitioner intended to file an appeal against an order dated 12.08.2024, passed by the State Tax Officer, Virudhunagar I Assessment Circle (the second respondent). However, the petitioner claimed that the appeal was not accepted through the online portal. The reason cited for the portal rejection was that an appeal filed by the Department was entertained. Consequently, the petitioner approached the High Court challenging the order and the inability to file their appeal.
Held
The Court acknowledged the petitioner's grievance that their appeal against the assessment order dated 12.08.2024 could not be filed through the respondent Department's portal. The Court noted that the petitioner claimed the appeal was not accepted by the portal. In view of these circumstances, the Court directed the respondents to investigate the reasons why the appeal was not accepted via the portal. Furthermore, the Court ordered the respondents to ensure that the petitioner's appeal is taken on file and decided on its merits and in accordance with the law within a reasonable time. The petitioner was also granted permission to submit their appeal both in person and through the portal. The writ petition was disposed of with these directions.
Key Issues
1. Whether the petitioner is entitled to have their appeal against the order dated 12.08.2024 considered on merits, despite the technical issue of the appeal not being accepted through the online portal? The petitioner argued that they were prevented from filing their statutory appeal due to technical glitches or departmental actions related to the portal. They contended that they should not be prejudiced by the failure of the online system to accept their appeal and that their right to appeal should be preserved. The respondents, represented by the Additional Government Pleader, were directed to verify the reasons for the non-acceptance of the appeal through the portal. No specific arguments were recorded from the respondents' side regarding the merits of the petitioner's case or the reasons for the portal issue, beyond acknowledging the situation and agreeing to investigate.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 12.01.2026 CORAM: THE HONOURABLE MR.JUSTICE B.PUGALENDHI W.P(MD)No.794 of 2026 and WMP(MD) No.654 of 2026 Tvl Marku Traders, Represented by its Proprietor, S.Augustin. ... Petitioner Vs 1.The Commissioner of Commercial Taxes, O/o.The Principal and Special Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005. 2.The State Tax Officer Virudhunagar I Assessment Circle, Commercial Taxes Office, Near 3V College, Madurai Road, Virudhunagar. 3.The Appellate Deputy Commissioner,(GST), Tirunelveli, Integrated Commercial Taxes Office, New Bus Stand Complex, Veinthankulam, Tirunelveli – 627005. ...Respondents 1/6 https://www.mhc.tn.gov.in/judis PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari calling for records pertaining to impugned order of the 2nd respondent in Reference No. ZD3308240870477/2022-23 dated 12.08.2024 and quash the same and pass such other or further order For Petitioner :Mr.B.Rooban For R
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