M/S. Gopalakrishnan Mythily vs. The Superintendent Of Central GST And Central Excise

Facts

The petitioner, M/s. Gopalakrishnan Mythily, represented by its Proprietrix of M/s. Global Max, filed a writ petition challenging an Order-in-Original No. 03/2025-GST (SUPDT) dated 27.02.2025, passed by the Superintendent of Central GST and Central Excise, Karur - II Range. This order pertains to the tax period 2020-2021. The petitioner has paid the entire tax amount demanded but wishes to appeal only against the penalty imposed. The statutory period for filing an appeal had expired. The petitioner sought to quash the impugned order.

Held

The Court held that the petitioner has paid the entire tax amount and wishes to file an appeal against the penalty alone. Although the appeal period has expired, taking into account the overall circumstances, the Court permitted the petitioner to file an appeal within four weeks from the date of receipt of a copy of the order. The Court directed that if the appeal is filed within this period, it should be entertained by the appellate authority and disposed of on merits. All contentions of the petitioner were left open. The writ petition was disposed of with this liberty and direction.

Key Issues

1. Whether the petitioner should be granted permission to file an appeal against the penalty imposed in the Order-in-Original dated 27.02.2025, beyond the prescribed appeal period, considering the circumstances? The petitioner's contention is that while the tax amount has been paid, they wish to challenge the penalty. The appeal period has expired, and they are seeking indulgence from the Court to permit a belated appeal. The respondent's argument is not recorded in the judgment.