Assistant Commissioner v. Comfort Shoe Components

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 25-06-2025

CORAM

THE HONOURABLE DR.JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR AND WA SR NO. 154242 OF 2024,WA SR NO. 160799 OF 2024,CMP NO. 28496 OF 2024,WA SR NO. 152697 OF 2024,CMP NO. 28494 OF 2024 Assistant Commissioner Ambur, Vellore.

Appellant(s) Vs Comfort Shoe Components Respondent(s) WA SR No. 154242 of 2024 Deputy Commercial Tax Officer Ambur Appellant(s) Vs Comfort Shoe Components Respondent(s) WA SR No. 160799 of 2024 Assistant Commissioner Ambur

Appellant(s) Vs Comfort Shoe Components Respondent(s) CMP No. 28496 of 2024 Assistant Commissioner Appellant(s) Vs Comfort Shoe Components Respondent(s) WA SR No. 152697 of 2024 Assistant Commissioner Ambur Vs Comfort Shoe Components Appellant(s) Vs Comport Shoe Components Respondent(s) CMP No. 28494 of 2024 Deputy Commercial Tax Officer Ambur, Vellore - 802.

Appellant(s) Vs Comfort Shoe Components Respondent(s)

For Appellant(s):

Ms. Amirtha Dinakaran, Government Advocate For Respondent(s):

Mr. Adithya Reddy

ORDER

(Order of the Court was made by Dr.Anita Sumanth J.) These petitions have been filed seeking to condone the delay of 173 days in filing writ appeals.

2. The reasons assigned in the petition do not resonate with us, as the assessing officer has merely stated that the delay is on account of 'administrative process'.

3. While we deprecate the cursory attitude of the department in seeking condonation of delay in such a casual manner, we condone the delay on account of the question of law that arises, which is whether the period of 30 days set out under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 for filing of return can be enhanced.

4. The assessee / respondent point out that Section 62 has been amended with effect from 31.07.2023, increasing the period for which delay may be condoned, to 60 days,

5. Hence, the delay of 173 days in filing the Writ Appeals is condoned, though putting the appellant to costs. The petitioner/appellant shall remit costs of Rs.25,000/- to the High Court Legal Services Committee prior to the next date of hearing and file proof of the same.

6. Let counter to writ petition be filed on or before 23.07.2025 with a copy served in advance upon the other side.

7. List on 23.07.2025.

(ANITA SUMANTH J.)(N.SENTHILKUMAR J.) 25.06.2025 ssm

To 1.Comfort Shoe Components WA SR No. 154242 of 2024 To 1.Comfort Shoe Components WA SR No. 160799 of 2024 To 1.Comfort Shoe Components CMP No. 28496 of 2024 To 1.Comfort Shoe Components WA SR No. 152697 of 2024 To

1.Comport Shoe Components CMP No. 28494 of 2024 To 1.Comfort Shoe Components

Dr.ANITA SUMANTH J.

AND N.SENTHILKUMAR J.

ssm AND WA SR NO. 154242 OF 2024,WA SR NO.

160799 OF 2024,CMP NO. 28496 OF 2024,WA SR NO. 152697 OF 2024,CMP NO. 28494 OF 2024 25-06-2025