High Court · 2025

WP No. 36455 of 2025IN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 26-09-2025CORAMTHE HONOURABLE MR JUSTICE C. SARAVANANWP No. 36455 of 2025ANDWMP NO. 40743 OF 2025,WMP NO. 40742 OF 20251. Chinnaiya Pandiraja(Trade Name Pasanga Productions) GSTIN 33ASF995825K1ZH) No 8/11 Padmavathy Nagar 1st Cross Street Virugambakkam Chennai-600 092Petitioner(s)Vs1. The Joint Commissioner Cgst And C.Ex (appeals-ii)2nd Floor, Newry Towers, Plot No.2054, I Block, Ii Avenue, Anna Nagar,Chennai-600 040Respondent(s)WMP No. 40743 of 20251. Chinnaiya Pandiraja(Trade Name Pasanga Productions) GSTIN 33ASF995825K1ZH) No 8/11 Padmavathy Nagar 1st Cross Street Virugambakkam Chennai-600 092 https://www.mhc.tn.gov.in/judis WP No. 36455 of 2025Petitioner(s)Vs1. The Joint Commissioner Cgst And C.Ex (appeals-ii)2nd Floor, Newry Towers, Plot No.2054, I Block, Ii Avenue, Anna Nagar, Chennai-600 040Respondent(s)WMP No. 40742 of 20251. Chinnaiya Pandiraja(Trade Name Pasanga Productions) GSTIN 33ASF995825K1ZH) No 8/11 Padmavathy Nagar 1st Cross Street Virugambakkam Chennai-600 092Petitioner(s)Vs1. The Joint Commissioner Cgst And C.Ex (appeals-ii)2nd Floor, Newry Towers, Plot No.2054, I Block, Ii Avenue, Anna Nagar, Chennai-600 040Respondent(s)WP No. 36455 of 2025PRAYERcall for the records relating to the Impugned Order passed by the respondent vide Order-in-Appeal No. 389/2025 (GSTA-II) (JC) dated 29.08.2025, QUASH the same, and consequently DIRECT the respondent to admit the appeal with condone the delay in filing the appeal and dispose of the same on meritsWMP No. 40743 of 2025 https://www.mhc.tn.gov.in/judis WP No. 36455 of 2025PRAYERto Stay all the operation of the impugned Order-in-Appeal No. 389/2025 (GSTA-II) (JC) dated 29.08.2025 issued by the respondent, until the disposal of the present writ petitionWMP No. 40742 of 2025PRAYERto dispense with the filing of the Original impugned Order-in-Appeal No. 389/2025 (GSTA-II) (JC) dated 29.08.2025 issued by the respondent, as a digitally signed copy was served to the PetitionerWP No. 36455 of 2025For Petitioner(s):Akila SS.JayashriR.JothiFor Respondent: Mr. R. P. PragadishSenior Standing CounselORDER Mr. R. P. Pragadish, learned Senior Standing Counsel takes notice for the Respondent.2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the Petitioner and learned Senior Standing Counsel for the Respondent following the consistent view taken by this Court under similar circumstances. https://www.mhc.tn.gov.in/judis WP No. 36455 of 20253. In this Writ Petition, the Petitioner has challenged the impugned order in appeal No.389/2025 (GSTA-II) (JC) dated 29.08.2025 passed by the respondent / appellate authority against the order in original No.41/2024-GST (Supdt-R-I) dated 18.04.2024 in A.No.384/2025/GSTA-II/JC/CS dated 14.08.2025. By the impugned order, the respondent had rejected the above appeal filed by the petitioner against the aforesaid order in order in original No.41/2024-GST (Supdt-R-I) dated 18.04.2024 in A.No.384/2025/GSTA-II/JC/CS dated 14.08.2025 on the ground that the appeal was not filed within the period of limitation prescribed under Section 107 (4) of the respective GST enactments. 4. It is noticed that the above said appeal should have been filed on or before 17.08.2024, whereas the appeal was filed on 14.08.2025 long after expiry of the condonable period of limitation. Therefore, no fault can be attributed in the impugned order passed by the respondent as it is strictly in accordance with the limitation prescribed under Section 107 of the respective GST enactments. https://www.mhc.tn.gov.in/judis WP No. 36455 of 20255. It is noticed that in the order in original No.41/2024-GST (Supdt-R-I) dated 18.04.2024 in A.No.384/2025/GSTA-II/JC/CS dated 14.08.2025, the petitioner neither replied nor appeared during the personal hearing fixed for hearing in response to the show cause notice dated 15.12.2023 passed by the Superintendent of GST and Central Excise, Range I, Vadapalani Division, Chennai South Commissionerate.6. The learned Senior Standing Counsel for the Respondent on the other hand would submit that the Petitioner has not substantiated the case with any documents and therefore, on this count also, this Writ Petition is liable to be dismissed. 7. It is noticed that under similar circumstances, this Court has come to the rescue of the persons like the Petitioner by quashing the impugned order in appeal No.389/2025 (GSTA-II) (JC) on terms subject to the Petitioner depositing 25% of the disputed tax. I do not find any reason to take a different https://www.mhc.tn.gov.in/judis WP No. 36455 of 2025stand in this case.8. Having considered the submissions made by the learned counsel for the Petitioner and the learned Senior Standing Counsel for the Respondent and having considered the consistent view taken by this Court in similar circumstances, this Court is inclined to come to the partial rescue of the Petitioner by quashing the impugned order in appeal No.389/2025 (GSTA-II) (JC) dated 29.08.2025 and remitting the case back to the Superintendent of GST and Central Excise, Range I, Vadapalani Division, Chennai South Commissionerate, suo motu impleaded, who shall pass fresh orders subject to the Petitioner depositing 25% of the disputed tax in cash from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.9. The Petitioner shall file a reply contemporaneously to the Show Cause Notice No.22/2023-(GST-SR-1) dated 15.12.2023 together with requisite documents to substantiate the case by treating the impugned order in original No.41/2024-GST (Supdt-R-I) dated 18.04.2024 in A.No.384/2025/GSTA- https://www.mhc.tn.gov.in/judis WP No. 36455 of 2025II/JC/CS dated 14.08.2025 as an addendum to the Show Cause Notice dated 15.12.2023 within a period of thirty (30) days from the date of receipt of a copy of this order.10. In case the Petitioner complies with the above stipulated conditions, the Respondent shall proceed to pass a fresh order de novo on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months thereafter. 11. In case the Petitioner fails to comply with any of the conditions stipulated above, the Respondent is at liberty to proceed against the Petitioner in accordance with law as if this Writ Petition was dismissed in limine today. Thereafter, it is for the Respondent to take steps against the Petitioner to recover the tax that has been confirmed in the impugned order in appeal No.389/2025 (GSTA-II) (JC)2.12. Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner. https://www.mhc.tn.gov.in/judis WP No. 36455 of 202513. It is made clear that the Petitioner shall co-operate with the Respondent in the de novo proceedings. 14. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.26-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36455 of 2025WP No. 36455 of 2025To1.The Joint Commissioner Cgst And C.Ex (appeals-ii)2nd Floor, Newry Towers, Plot No.2054, I Block, Ii Avenue, Anna Nagar,Chennai-600 040WMP No. 40743 of 2025To1.The Joint Commissioner Cgst And C.Ex (appeals-ii)2nd Floor, Newry Towers, Plot No.2054, I Block, Ii Avenue, Anna Nagar, Chennai-600 040WMP No. 40742 of 2025To1.The Joint Commissioner Cgst And C.Ex (appeals-ii)2nd Floor, Newry Towers, Plot No.2054, I Block, Ii Avenue, Anna Nagar, Chennai-600 040 https://www.mhc.tn.gov.in/judis WP No. 36455 of 2025C.SARAVANAN J.abWP No. 36455 of 2025AND WMP NO. 40743 OF 2025,WMP NO. 40742 OF 202526-09-2025