M/S. Priya Steels Traders vs. The Joint Commissioner Of GST And Central Excise
Held
The Court held that the writ petition was not maintainable as the petitioner had not exhausted the statutory appeal remedy. However, considering that the writ petition was filed within the original limitation period for filing an appeal and that the limitation had expired during the pendency of the writ petition, the Court granted the petitioner liberty to file an appeal before the appellate authority. The Court directed that the respondents shall not insist upon an application for condonation of delay when the petitioner files the appeal. The petitioner was given an outer timeline to file the appeal on or before 03.01.2025. With this liberty, the writ petition was disposed of.
Facts
The petitioner, M/s. Priya Steels Traders, filed a writ petition before the Madurai Bench of the Madras High Court challenging an order dated 05.06.2024 (Order in Original 05/2024-25-GST) passed by the Joint Commissioner of GST & Central Excise. The petitioner sought to quash this order. The respondents were the Joint Commissioner of GST & Central Excise, the Joint Commissioner (ST), and the Deputy Commissioner (ST). The writ petition was filed within the normal limitation period for filing an appeal, but by the time the matter was heard, the limitation period had expired.
Key Issues
1. Whether the writ petition is maintainable before this Court without the petitioner exhausting the statutory appeal remedy available under the GST law? The petitioner argued that while the writ petition was filed within the limitation period for appeal, the limitation had expired during the pendency of the writ petition. They sought an outer timeline for filing the appeal. The respondents did not record any specific arguments in the judgment, but the Court's initial observation indicated that the writ petition could not be entertained without exhausting the appeal remedy.
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 21.11.2024 CORAM: THE HONOURABLE MR.JUSTICE K.KUMARESH BABU and W.M.P.(MD) Nos.23168 and 23171 of 2024 M/s.Priya Steels Traders, Rep., by its Proprietor, Mr.P.Selvaraj, No.46C, Tharanallur, Chennai By-Pass Road, Trichy-600 008 .. Petitioner Vs. 1.The Joint Commissioner of GST & Central Excise, Office of the Commissioner of GST & Central Excise, No.1, Williams Road, Cantonment, Trichy-620 001. 2.The Joint Commissioner (ST), Commercial Tax Building, Court Compound, Cantonment, Trichy-620 001. 3.The Deputy Commissioner (ST), 35/34 Raj Centre Reynolds Road, 2nd Floor, Cantonment, Trichy-620 001. .. Respondents _________ https://www.mhc.tn.gov.in/judis Prayer: Petition filed under Article 226 of the Constitution of India, praying for issuance of Writ of Certiorari, to call for the records of the impugned Order in Order in Original 05/2024- 25-GST, dated 05.06.2024, issued by the first respondent and quash the same as arbitrary.
For Petitioner : Mr.M.N.Bharathi For R1 : Mr.N.Dilipkumar Standing Counsel For R2 &
The judgment continues below.
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