Tvl Laxmi Stores vs. The Deputy State Tax Officer-2

Held

The Court decided to exercise its discretion in favour of the petitioner. It permitted the petitioner to file an appeal within 15 days from the date of the order, subject to depositing 10% of the disputed tax as a pre-deposit. The Appellate Deputy Commissioner (ST) (GST), Tirunelveli (the second respondent), was directed to entertain the appeal and dispose of it on merits and in accordance with law, without considering the limitation period. The Court also directed the second respondent to ensure that online facilities for filing the appeal are made available, while also allowing for a manual filing within the stipulated period. The writ petition was disposed of with these directions, and consequently, the connected miscellaneous petition was closed.

Facts

The petitioner, Tvl. Laxmi Stores, represented by its Partner P. Vanaraj, filed a writ petition challenging an assessment order dated 13.10.2023, passed by the Deputy State Tax Officer-2, Shencottai Assessment Circle, for the tax period 2018-19. The petitioner sought to quash this order and requested a direction to re-do the assessment proceedings. The High Court, while hearing the writ petition, suo motu impleaded the Appellate Deputy Commissioner (ST) (GST), Tirunelveli, as the second respondent. The court noted that the petitioner had filed the writ petition due to reasons stated in the affidavit, and the dispute pertained to the assessment year 2018-19.

Key Issues

1. Whether the petitioner should be granted liberty to file an appeal against the assessment order dated 13.10.2023, despite the potential delay, considering the reasons provided in the affidavit? (Question of procedure and discretion). Petitioner's Contention: The petitioner sought to quash the assessment order and have the proceedings re-done. The underlying reason for filing the writ petition, as stated in the affidavit, was the basis for seeking relief. Revenue's Contention: The judgment does not record any specific arguments from the respondents regarding the petitioner's request for liberty to file an appeal. The respondents were represented by the Additional Government Pleader.