Tvl. Toptech Engineering Company Private Limited vs. The State Tax Officer-Inspection-Iv

Facts

The petitioner, Tvl.Toptech Engineering Company Private Ltd., filed a writ petition challenging an assessment order dated 20.02.2024 and Form GST DRC-07 dated 20.02.2024, issued by the respondent, The State Tax Officer-Inspection-IV. The petitioner failed to file an appeal before the appellate authority within the prescribed time, and the condonable period for delay had also expired. The delay in filing the appeal was described as marginal. The petitioner sought to quash the impugned orders on the grounds of lack of jurisdiction.

Held

The Court acknowledged that the petitioner had not preferred an appeal within the statutory time limit and that the condonable period had also expired. However, considering the marginal delay and the facts and circumstances of the case, the Court decided to grant indulgence. The petitioner undertook to file an appeal before the appellate authority within seven days of receiving a copy of the order. The Court directed that upon filing, the appeal shall be entertained without reference to limitation and disposed of on merits. The Court also mandated that the petitioner must make a pre-deposit of 10% of the disputed tax amount as per Section 107 of the TNGST Act. It was noted that upon pre-deposit and entertainment of the appeal, the impugned assessment order would automatically be stayed. The writ petition was disposed of with these directions.

Key Issues

1. Whether the High Court should entertain a writ petition challenging an assessment order when the statutory remedy of appeal was not availed within the prescribed time, and the condonable period had expired? The petitioner argued that the impugned orders were passed without jurisdiction and sought to quash them. The petitioner also stated that the delay in filing the appeal was marginal and sought indulgence from the Court. The respondent, represented by the Government Advocate, did not present any specific arguments against the petitioner's plea for condonation of delay and permission to file an appeal, as the Court proceeded to pass an order based on the petitioner's undertaking and the Court's discretion.