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 and Form GST DRC-07 issued by the respondent, The State Tax Officer-Inspection-IV. The petitioner failed to file an appeal within the prescribed time, and the condonable period had also expired. The delay in filing the appeal was described as marginal. The respondent is the authority that passed the impugned order.

Held

The Court decided to grant indulgence to the petitioner considering the marginal delay and the facts and circumstances of the case. The Court directed the petitioner to file an appeal before the appellate authority within seven days of receiving a copy of the order. Upon filing, the appeal was to be entertained without reference to the limitation period and disposed of on its 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. No specific issue was left undecided.

Key Issues

1. Whether the High Court should entertain a writ petition when the statutory remedy of appeal was not availed within the prescribed time limits, and the condonable period has expired, particularly when the delay is marginal? The petitioner argued that due to the marginal delay, indulgence could be shown by the Court. The respondent did not record any specific arguments against entertaining the writ petition on these grounds, but their presence and representation indicate they were defending the impugned order and the procedural timelines.