Commissioner Of Police Trichy City Tamil Nadu Police Unit Canteen vs. The Assistant Commissioner Of GST And Central Excise
Facts
The petitioner, N. Kamini, filed two writ petitions before the Madurai Bench of the Madras High Court challenging orders dated 08.01.2025 passed by the Assistant Commissioner of GST and Central Excise, Trichy I Division. These orders were related to tax periods April 2020 to March 2021 and April 2021 to March 2022, respectively. The petitioner sought to quash these orders, which were accompanied by orders in original. The respondents were the Assistant Commissioner and the Commissioner of GST and Central Excise (Appeals). The writ petitions were taken up for final disposal at the admission stage with the consent of both parties.
Held
The Court directed the petitioner to pay 10% of the disputed tax over and above the statutory deposit already made at the time of filing the appeals, before the appellate authority, within two weeks of receiving the order. Upon receipt of this payment, the appellate authority was directed to take the petitioner's appeals on record and dispose of them in accordance with the law. The Court did not decide on the merits of the impugned orders themselves but facilitated the consideration of the petitioner's appeals by the appellate authority. The specific amount of disputed tax was not recorded in the judgment.
Key Issues
1. Whether the impugned orders passed by the first respondent under Section 73 of the CGST Act, dated 08.01.2025, are liable to be quashed? The petitioner argued that they sought to quash the impugned orders. The respondents did not explicitly argue on the merits of the orders but agreed to consider the petitioner's appeals upon payment of a certain percentage of the disputed tax. The petitioner's counsel restricted the relief sought and undertook to pay 10% of the disputed tax over and above the statutory deposit made at the time of filing appeals. The respondents' counsel stated that in the event of this payment, the petitioner's appeals would be considered.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
W.P.(MD) Nos.35514 and 35515 of 2025 BEFORE THE MADURAI BENGH OF MADRAS HIGH COURT DATED: 11.12.2025 CORAM THE HONOURABLE MR. JUSTICE KRISHNAN RAMASAMY W.P.(MD)Nos.35514 and 35515 of 2025 and W.M.P.(MD).Nos.28178, 28179, 28199 and 28200 of 2025 Commissioner of Police, Trichy City, Tamil Nadu, Represented by the Commissioner of Police, Trichy City, N.Kamini ... Petitioner in both petitions Vs
The Assistant Commissioner of GST and Central Excise, Trichy I Division, No.1, Williams Road, Cantonment, Trichirappalli-620 001. 2. The Commissioner of GST and Central Excise (Appeals), Coimbatore, Salem, Trichirappalli and Madurai Commissionerates, Camp No.1, Williams Road, Cantonment, Trichy-620 001. ... Respondents in both petitions PRAYER in W.P.(MD).No.35514 of 2025 : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, to call for the records of the impugned order under Section 73 1/5 https://www.mhc.tn.gov.in/judis
W.P.(MD) Nos.35514 and 35515 of 2025 dated 08.01.2025 having reference Nos.ZD3301250630132 for the tax period from April 2020 to March 2021 passed by the first respondent and accom
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