✦ High Court of India · 24 Sep 2025

Madrasdated High Court · 2025

Case Details High Court of India · 24 Sep 2025
Court
High Court of India
Decided
24 Sep 2025
Bench
C.SARAVANAN
Length
1,481 words

WP No. 36462 of 2025the impugned order reference GSTIN. 33FRWPK5924H1Z9/2021-22/Dated 21.11.2023 passed by the 1st respondent hereinWP No. 36462 of 2025For Petitioner(s):N.ViswanathanC.Deepak KumarR.Antony Roche KamalS.ShriramFor Respondent:Mr. C. Harsha RajSpecial Government Pleaderfor R1 to R3Mr. C. Mohan Ms. A. Rexy Josephine Maryfor M/s.King and Partridge for R5ORDERMr. C. Harsha Raj, learned special government pleader takes notice for the Respondent Nos.1 to 3 and Mr. C. Mohan and Ms. A. Rexy Josephine Mary, learned counsels representing for M/s.King and Partridge takes notice for the respondent No.5. 2. This Writ Petition is taken up for final disposal of at the stage of admission after hearing the learned counsel for the Petitioner and learned counsels for the Respondents. https://www.mhc.tn.gov.in/judis WP No. 36462 of 20253. In this Writ Petition, the petitioner has challenged the impugned order dated 21.11.2023 which preceded a notice in DRC-01 on 25.07.2023 for the tax period between April 2021- March 2022 and the rejection of the appeal filed by the petitioner under Section 107 of the respective GST enactments on the ground that statements not enclosed and delay not mentioned in the annexure. 4. Pursuant to the order passed by the first respondent / Original Authority dated 21.11.2023 and the order passed by the third respondent dated 27.07.2025, a rectification application has been filed by the petitioner to rectify the order of the third respondent / Appellate Authority. 5. It is noticed that the petitioner has filed the aforesaid appeal before the office of the third respondent within the condonable period of limitation with a delay of 19 days. The delay is marginal. The Petitioner would have to deposit 10% of the disputed tax at the time of filing of the appeal. https://www.mhc.tn.gov.in/judis WP No. 36462 of 20256. It is noticed that there is a considerable delay in approaching the third respondent while filing the appeal. Normally, the Court would have condoned the delay and directed the Appellate Deputy Commissioner to dispose of the appeal. However, it is noticed that the appeal was filed beyond the statutory period of limitation and that the Petitioner may have a case on merits.7. Considering the same and to balance the interest of the Petitioner and the Revenue, there shall be a direction to the Petitioner to deposit 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. 8. Subject to the Petitioner's compliance with the condition stipulated above, the third respondent shall dispose of the appeal filed by the petitioner against the order passed by the first respondent on 21.11.2023, on merits as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of a copy of this order. Further, subject to the Petitioner's compliance with the above stipulated conditions, the attachment of the petitioner's bank account with various banks shall also stand raised. https://www.mhc.tn.gov.in/judis WP No. 36462 of 20259. In case, the Petitioner fails to comply with the conditions stipulated above, the first Respondent is at liberty to proceed against the Petitioner in the manner know to law as if this Writ Petition was dismissed in limine today.10. Accordingly, this Writ Petition is disposed of with the above observations. Consequently, connected Miscellaneous Petitions are closed. There shall be no order as to costs. 24-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36462 of 2025WP No. 36462 of 2025To1.The Deputy State Tax OfficerKangeyam Assessment Circle, No.260, Tirupur Road Kangeyam Po, Tirupur Dist, Kangeyam-638 7012.The Asst Commissioner Tax Officer ST FACNo. 260 Tirupur Road Kangeyam PO Tirupur Dist Kangeyam3.The Appellate Deputy Commissioner STErode Outer Ring Rd, Pudur, Tamil Nadu4.The Branch ManagerTamilnadu Mercantile Bank Ltd., 127, Karu Road, Laxmi Towers, Kangeyam, Tirupur5.The Branch ManagerHDFC Bank Ltd., 412/5, Tirupur Road Kangeyam, Tirupur 6387016.The Branch ManagerIDBI Bank Ltd., Door No. 118, Kulanthai Complex, Neelakattu Pudur, Sivanmalai Village, Kangayam Tirupur 6387017.The Branch Manager https://www.mhc.tn.gov.in/judis WP No. 36462 of 2025Karur Vysya Bank Ltd., 716, Tirupur Road, Opp Bus Stand, Kangeyam, Tirupur 6387018.The Branch ManagerICIC Bank Ltd Gangai Complex, 288 3 and 4, Chennimalai Road Kangeyam, Tirupur 638701WMP No. 40750 of 2025To1.The Deputy State Tax OfficerKangeyam Assessment Circle, No.260, Tirupur Road Kangeyam Po, Tirupur Dist, Kangeyam-638 7012.The Asst Commissioner Tax Officer ST FACNo. 260 Tirupur Road Kangeyam PO Tirupur Dist Kangeyam3.The Appellate Deputy Commissioner STErode Outer Ring Rd, Pudur, Tamil Nadu4.The Branch ManagerTamilnadu Mercantile Bank Ltd., 127, Karu Road, Laxmi Towers, Kangeyam, Tirupur5.The Branch ManagerHDFC Bank Ltd., 412/5, Tirupur Road Kangeyam, Tirupur 638701 https://www.mhc.tn.gov.in/judis WP No. 36462 of 20256.The Branch ManagerIDBI Bank Ltd., Door No. 118, Kulanthai Complex, Neelakattu Pudur, Sivanmalai Village, Kangayam Tirupur 6387017.The Branch ManagerKarur Vysya Bank Ltd., 716, Tirupur Road, Opp Bus Stand, Kangeyam, Tirupur 6387018.The Branch ManagerICIC Bank Ltd Gangai Complex, 288 3 and 4, Chennimalai Road Kangeyam, Tirupur 638701WMP No. 40749 of 2025To1.The Deputy State Tax OfficerKangeyam Assessment Circle, No.260, Tirupur Road Kangeyam Po, Tirupur Dist, Kangeyam-638 7012.The Asst Commissioner Tax Officer ST FACNo. 260 Tirupur Road Kangeyam PO Tirupur Dist Kangeyam3.The Appellate Deputy Commissioner STErode Outer Ring Rd, Pudur, Tamil Nadu https://www.mhc.tn.gov.in/judis WP No. 36462 of 20254.The Branch ManagerTamilnadu Mercantile Bank Ltd., 127, Karu Road, Laxmi Towers, Kangeyam, Tirupur5.The Branch ManagerHDFC Bank Ltd., 412/5, Tirupur Road Kangeyam, Tirupur 6387016.The Branch ManagerIDBI Bank Ltd., Door No. 118, Kulanthai Complex, Neelakattu Pudur, Sivanmalai Village, Kangayam Tirupur 6387017.The Branch ManagerKarur Vysya Bank Ltd., 716, Tirupur Road, Opp Bus Stand, Kangeyam, Tirupur 6387018.The Branch ManagerICIC Bank Ltd Gangai Complex, 288 3 and 4, Chennimalai Road Kangeyam, Tirupur 638701 https://www.mhc.tn.gov.in/judis WP No. 36462 of 2025C.SARAVANAN J.WP No. 36462 of 2025AND WMP NO. 40750 OF 2025,WMP NO. 40749 OF 202524-09-2025

WP No. 36462 of 2025the impugned order reference GSTIN. 33FRWPK5924H1Z9/2021-22/Dated 21.11.2023 passed by the 1st respondent hereinWP No. 36462 of 2025For Petitioner(s):N.ViswanathanC.Deepak KumarR.Antony Roche KamalS.ShriramFor Respondent:Mr. C. Harsha RajSpecial Government Pleaderfor R1 to R3Mr. C. Mohan Ms. A. Rexy Josephine Maryfor M/s.King and Partridge for R5ORDERMr. C. Harsha Raj, learned special government pleader takes notice for the Respondent Nos.1 to 3 and Mr. C. Mohan and Ms. A. Rexy Josephine Mary, learned counsels representing for M/s.King and Partridge takes notice for the respondent No.5. 2. This Writ Petition is taken up for final disposal of at the stage of admission after hearing the learned counsel for the Petitioner and learned counsels for the Respondents. https://www.mhc.tn.gov.in/judis WP No. 36462 of 20253. In this Writ Petition, the petitioner has challenged the impugned order dated 21.11.2023 which preceded a notice in DRC-01 on 25.07.2023 for the tax period between April 2021- March 2022 and the rejection of the appeal filed by the petitioner under Section 107 of the respective GST enactments on the ground that statements not enclosed and delay not mentioned in the annexure. 4. Pursuant to the order passed by the first respondent / Original Authority dated 21.11.2023 and the order passed by the third respondent dated 27.07.2025, a rectification application has been filed by the petitioner to rectify the order of the third respondent / Appellate Authority. 5. It is noticed that the petitioner has filed the aforesaid appeal before the office of the third respondent within the condonable period of limitation with a delay of 19 days. The delay is marginal. The Petitioner would have to deposit 10% of the disputed tax at the time of filing of the appeal. https://www.mhc.tn.gov.in/judis WP No. 36462 of 20256. It is noticed that there is a considerable delay in approaching the third respondent while filing the appeal. Normally, the Court would have condoned the delay and directed the Appellate Deputy Commissioner to dispose of the appeal. However, it is noticed that the appeal was filed beyond the statutory period of limitation and that the Petitioner may have a case on merits.7. Considering the same and to balance the interest of the Petitioner and the Revenue, there shall be a direction to the Petitioner to deposit 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. 8. Subject to the Petitioner's compliance with the condition stipulated above, the third respondent shall dispose of the appeal filed by the petitioner against the order passed by the first respondent on 21.11.2023, on merits as expeditiously as possible, preferably within a period of three (3) months from the date of receipt of a copy of this order. Further, subject to the Petitioner's compliance with the above stipulated conditions, the attachment of the petitioner's bank account with various banks shall also stand raised. https://www.mhc.tn.gov.in/judis WP No. 36462 of 20259. In case, the Petitioner fails to comply with the conditions stipulated above, the first Respondent is at liberty to proceed against the Petitioner in the manner know to law as if this Writ Petition was dismissed in limine today.10. Accordingly, this Writ Petition is disposed of with the above observations. Consequently, connected Miscellaneous Petitions are closed. There shall be no order as to costs. 24-09-2025Index:Yes/NoSpeaking/Non-speaking orderInternet:YesNeutral Citation:Yes/Noab https://www.mhc.tn.gov.in/judis WP No. 36462 of 2025WP No. 36462 of 2025To1.The Deputy State Tax OfficerKangeyam Assessment Circle, No.260, Tirupur Road Kangeyam Po, Tirupur Dist, Kangeyam-638 7012.The Asst Commissioner Tax Officer ST FACNo. 260 Tirupur Road Kangeyam PO Tirupur Dist Kangeyam3.The Appellate Deputy Commissioner STErode Outer Ring Rd, Pudur, Tamil Nadu4.The Branch ManagerTamilnadu Mercantile Bank Ltd., 127, Karu Road, Laxmi Towers, Kangeyam, Tirupur5.The Branch ManagerHDFC Bank Ltd., 412/5, Tirupur Road Kangeyam, Tirupur 6387016.The Branch ManagerIDBI Bank Ltd., Door No. 118, Kulanthai Complex, Neelakattu Pudur, Sivanmalai Village, Kangayam Tirupur 6387017.The Branch Manager https://www.mhc.tn.gov.in/judis WP No. 36462 of 2025Karur Vysya Bank Ltd., 716, Tirupur Road, Opp Bus Stand, Kangeyam, Tirupur 6387018.The Branch ManagerICIC Bank Ltd Gangai Complex, 288 3 and 4, Chennimalai Road Kangeyam, Tirupur 638701WMP No. 40750 of 2025To1.The Deputy State Tax OfficerKangeyam Assessment Circle, No.260, Tirupur Road Kangeyam Po, Tirupur Dist, Kangeyam-638 7012.The Asst Commissioner Tax Officer ST FACNo. 260 Tirupur Road Kangeyam PO Tirupur Dist Kangeyam3.The Appellate Deputy Commissioner STErode Outer Ring Rd, Pudur, Tamil Nadu4.The Branch ManagerTamilnadu Mercantile Bank Ltd., 127, Karu Road, Laxmi Towers, Kangeyam, Tirupur5.The Branch ManagerHDFC Bank Ltd., 412/5, Tirupur Road Kangeyam, Tirupur 638701 https://www.mhc.tn.gov.in/judis WP No. 36462 of 20256.The Branch ManagerIDBI Bank Ltd., Door No. 118, Kulanthai Complex, Neelakattu Pudur, Sivanmalai Village, Kangayam Tirupur 6387017.The Branch ManagerKarur Vysya Bank Ltd., 716, Tirupur Road, Opp Bus Stand, Kangeyam, Tirupur 6387018.The Branch ManagerICIC Bank Ltd Gangai Complex, 288 3 and 4, Chennimalai Road Kangeyam, Tirupur 638701WMP No. 40749 of 2025To1.The Deputy State Tax OfficerKangeyam Assessment Circle, No.260, Tirupur Road Kangeyam Po, Tirupur Dist, Kangeyam-638 7012.The Asst Commissioner Tax Officer ST FACNo. 260 Tirupur Road Kangeyam PO Tirupur Dist Kangeyam3.The Appellate Deputy Commissioner STErode Outer Ring Rd, Pudur, Tamil Nadu https://www.mhc.tn.gov.in/judis WP No. 36462 of 20254.The Branch ManagerTamilnadu Mercantile Bank Ltd., 127, Karu Road, Laxmi Towers, Kangeyam, Tirupur5.The Branch ManagerHDFC Bank Ltd., 412/5, Tirupur Road Kangeyam, Tirupur 6387016.The Branch ManagerIDBI Bank Ltd., Door No. 118, Kulanthai Complex, Neelakattu Pudur, Sivanmalai Village, Kangayam Tirupur 6387017.The Branch ManagerKarur Vysya Bank Ltd., 716, Tirupur Road, Opp Bus Stand, Kangeyam, Tirupur 6387018.The Branch ManagerICIC Bank Ltd Gangai Complex, 288 3 and 4, Chennimalai Road Kangeyam, Tirupur 638701 https://www.mhc.tn.gov.in/judis WP No. 36462 of 2025C.SARAVANAN J.WP No. 36462 of 2025AND WMP NO. 40750 OF 2025,WMP NO. 40749 OF 202524-09-2025

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