Subash Petroleum vs. The Deputy Commissioner (GST)

WMP(MD)/19596/2025HC MadrasGSTCNR HCMD01123163202527 October 2026Bench: HONOURABLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY3 pages

AI SummaryPartly Allowed

Held

The Court allowed the petitioner's request for an extension of time, subject to a condition. The Court held that the petitioner would be permitted to file their appeal within two weeks from the date of receipt of a copy of the current order. This decision was made to facilitate the petitioner's access to the appellate remedy. The Court did not delve into the merits of the potential appeal itself, focusing solely on the procedural aspect of granting an extension. The ratio decidendi is that High Courts, in appropriate circumstances, can grant extensions for filing statutory appeals to ensure that parties have a fair opportunity to present their case, even if it means extending a previously granted timeline, provided the delay is not unreasonable and the extension is subject to timely compliance.

Facts

The petitioner, Subash Petroleum, represented by its Proprietor, sought an extension of time to file an appeal before the Appellate Authority under Section 107 of the CGST Act, 2017. An earlier order dated 24.02.2025 had permitted the petitioner to file the appeal within two weeks of receiving a copy of that order. The said order was made ready on 06.05.2025. The petitioner filed the present application (WMP(MD) No. 19596 of 2025) seeking further extension of time for preparing and filing the appeal. The respondents are the Deputy Commissioner (GST) and the State Tax Officer.

Key Issues

1. Whether the petitioner is entitled to an extension of time for filing an appeal before the Appellate Authority under Section 107 of the CGST Act, 2017, beyond the period stipulated in the earlier order dated 24.02.2025? Petitioner's Contention: The petitioner argued that they require additional time to prepare and file their appeal and therefore sought an extension. The petitioner relied on the inherent power of the court to grant such extensions to ensure justice. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondents (Deputy Commissioner (GST) and State Tax Officer) regarding the extension of time.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

WMP(MD) No. 19596 of 2025 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 27-10-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WMP(MD) No. 19596 of 2025 CNR:{HCMD011231632025} IN WP(MD) NO. 50 of 2025 Subash Petroleum Rep by its Proprietor Mrs P. Anith Raja Bai D/o Paulraj II-I-198A , Puliyoor Salai, Mancode , Kanyakumari 629 152 ..Petitioner(s) Vs 1. The Deputy Commissioner (GST) 1st Floor Commercial Taxes Building South High Ground Road Palayamkottai Tirunelveli 627 002 2. The State Tax Officer Kuzhithurai Assessment Circle, Office of the Asst Commissioner ST Kuzhithurai, @ Kattathurai Kanniyakumari District ..Respondent(s) PRAYER: to Extended Time for two weeks period for preparing appeal before the Appellate Authority U/s 107 of the CGST Act 2017, in WP(MD)No. 50/2025 dated 24.02.2025. For Petitioner(s): Mr. B.Charmurugan __________ Page 1 of 3 https://www.mhc.tn.gov.in/judis WMP(MD) No. 19596 of 2025 For Respondent(s): Mr.P.Pethu Rajesh Additional Government Pleader

The petitioner was permitted to file an appeal within two weeks from the date of receipt of a copy of the order dated 24.02.2025. The said order was made ready on 06.05.2025. The

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.