Kumaraguru Foods v. State Tax Officer (St)(Fac)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 14.11.2025 CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.4 of 2025 and W.M.P.Nos.4 and 4 of 2025 Tvl.Kumaraguru Foods, Represented by its Proprietor, Sundaram.
... Petitioner Vs.
1.The State Tax Officer (ST)(FAC), Nandanam Assessment Circle, No.46, Pasumpon Muthuramalingam Salai, R.A.Puram, Chennai - 600 028.
2.The Deputy Commissioner (ST), GST Appeal - II, PAPJM Building, 2 nd Floor, Greams Road, Chennai - 600 006.
... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, for Page No. 1 of 8
issuance of a Writ of Certiorarified Mandamus, to call for the records of impugned order under Section 73 dated 27.02.2025 having Reference No.ZD3302252904399 passed by the 1 st respondent for the Financial year 202021 and Appeal rejection order having Reference No.ZD330825301337J dated 25.08.2025 passed by the 2 nd respondent and quash the same as illegal, erroneous on facts and violative of principles of natural justice and consequently direct the second respondent to condone the delay in filing the appeal and thereby directing to consider the matter afresh on merits after providing an opportunity of personal hearing. For Petitioner : Mr.T.Suresh For Respondents : Mr.V.Prashanth Kiran Government Advocate
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for the Respondents.
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 Government Page No. 2 of 8
Advocate for the Respondents.
3. In this Writ Petition, the Petitioner has challenged the order dated 27.02.2025 passed by the 1 st Respondent pursuant to a Notice in GST DRC - 01 dated 24.11.2024 for the tax period 2020 - 2021 and the order dated 25.08.2025 passed by the 2 nd Respondent/Appellate Authority rejecting the appeal filed by the Petitioner against the order dated 27.02.2025.
4. This Writ Petition has been filed after the Petitioner's appeal was dismissed vide impugned order dated 25.08.2025 passed by the 2 nd Respondent / Appellate Authority on the ground of limitation. The appeal was filed on 24.08.2025 beyond the condonable period of limitation by 58 days.
5. The consistent view taken by this Court under similar circumstances is to relegate the party to work out the remedy before the Appellate Authority Page No. 3 of 8
subject to the Petitioner pre-depositing the disputed tax depending upon the length of time in approaching this Court.
6. Considering the same, the impugned order dated 25.08.2025 is quashed and the case is remitted back to the 2 nd Respondent / Appellate Authority to pass a fresh order on merits subject to the Petitioner depositing another 15% of the disputed tax in cash from the Petitioner's Electronic Cash Register over and above 10% already pre-deposited at the time of filing of an appeal before the Appellate Authority within a period of thirty (30) days from the date of receipt of a copy of this order.
7. Any amount already recovered from the Petitioner or paid by the Petitioner against the demand confirmed under the impugned order shall be adjusted towards the pre-deposit of 15% subject to verification by the Respondents.
Page No. 4 of 8
8. In case the Petitioner complies with the above stipulations, the 2 nd Respondent / Appellate Authority shall dispose of the appeal on merits on its own turn without reference to the aspect of limitation.
9. In case the Petitioner fails to comply with any of the stipulations, the nd Respondent / Appellate Authority is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.
10. This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed. 14.11.2025 jas Page No. 5 of 8
To:
1.The State Tax Officer (ST)(FAC), Nandanam Assessment Circle, No.46, Pasumpon Muthuramalingam Salai, R.A.Puram, Chennai - 600 028.
2.The Deputy Commissioner (ST), GST Appeal - II, PAPJM Building, 2 nd Floor, Greams Road, Chennai - 600 006.
Page No. 6 of 8
C.SARAVANAN, J.
jas W.P.No.4 of 2025 and W.M.P.Nos.4 and 4 of 2025 Page No. 7 of 8
14.11.2025 Page No. 8 of 8