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Madras High CourtWP/24706/2025disposed of

Tvl Annanmar Blue Metals v. Deputy State Tax Officer

2025-11-20Honourable Mr Justice C. Saravanan6 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 20.11.2025

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.No.27864 of 2025 Tvl Annanmar Blue Metals, Represented by its Partner P.S.Saravanan 40, Sathalapalli, B.G.R Madawpalli, Krishnagiri - 635 104.

... Petitioner Vs.

1. Deputy State Tax Office - 1, Krishnagiri-II, SF.No 559/5, Ground Floor, Kallukkurukki Village, Saamanthamalai Post, Ramapuram (SO), Collector Office Backside, Krishnagiri - 635 115.

2. Deputy Commissioner (CT)(Appeals), Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem - 636 007.

... Respondents Writ Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari, calling for the records relating to the impugned order bearing reference number ZD330324075029J dated 14.03.2024 passed by the 1st respondent and quash the same as the same being arbitrary, passed in violation of the principles of natural justice. 1/6

For Petitioner : Mr.G.Natarajan For Respondents : Mr.V.Prashanth Kiran Government Advocate

ORDER

In this writ petition, the petitioner has challenged the impugned Order dated 14.03.2024 passed by the 1st respondent under Section 74 of the respective GST enactments, for the tax period 2019-2020.

2. It is noticed that the petitioner has already filed an appeal before the 2nd respondent / appellate commissioner against the impugned Order dated 14.03.2024, which has been rejected on the ground of limitation.

3. It is also noticed that there is a marginal delay in filing the appeal before the 2nd respondent.

4. The last date for filing an appeal within the limitation period expired on 13.06.2024. However, the petitioner filed the appeal on 18.06.2024. Thus, there is a marginal delay of 5 days in filing the appeal against the impugned Order dated 14.03.2024.

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5. Considering the fact that the petitioner has already pre-deposited 10% of the disputed tax on 18.06.2024, and that a further recovery has been made after the assessment order was passed, and also that the delay in filing the appeal was only marginal, there shall be a direction to the 2nd respondent to consider the matter afresh and dispose of the appeal on merits after hearing the petitioner without reference to the aspect of limitation.

6. Since there has been a further recovery pursuant to the order impugned in this writ petition, the petitioner's bank account which was attached shall stand lifted.

7. In view thereof, this Writ Petition stands disposed of. Consequently, connected miscellaneous petition is closed. No costs. 20.11.2025 raja To

1. The Deputy State Tax Office - 1, Krishnagiri-II, SF.No 559/5, Ground Floor, Kallukkurukki Village, 3/6

Saamanthamalai Post, Ramapuram (SO), Collector Office Backside, Krishnagiri - 635 115.

2. The Deputy Commissioner (CT)(Appeals), Commercial Taxes Complex, Pitchards Road, Asthampatti, Salem - 636 007.

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C.SARAVANAN, J.

raja 20.11.2025 6/6