Madras High CourtWP(MD)/2624/2024disposed of

Sengappa Naicker Veluchamy v. The Commissioner Of Gst And Central Excise

2025-11-12Honourable Mr Justice G.R.Swaminathan4 pages

1 W.P.(MD)NO.2624 OF 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 12.11.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)No.2624 of 2024 and W.M.P.(MD)Nos.2650 & 2651 of 2024 Sengappa Naicker Veluchamy ... Petitioner Vs.

The Commissioner of GST and Central Excise, Bibikulam, Madurai - 625 002.

... Respondent Prayer: Writ petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Order-in-Original No.MDU-ST-COM-09-2021 dated 17.02.2021 and to quash the same as illegal, arbitrary without jurisdiction and consequently direct the respondent to pass an order afresh by considering exemption under Entry 12(e),13(a) and 25(a) of the Mega Exemption Notification No.25/2012-ST.

For Petitioner : Mr.VR.Shanmuganathan, for Mr.S.Karunakar.

For Respondent : Mr.N.Dilip Kumar, Standing counsel.

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2 W.P.(MD)NO.2624 OF 2024

O R D E R

Heard both sides.

2. The writ petitioner challenges the impugned order levying service tax along with interest and penalty. The prime ground of attack is that the petitioner being a Government contractor is exempted from the levy of service tax on such contract works. This is no doubt an formidable ground. But then, I fail to understand as to why, the petitioner did not mount challenge immediately. The stand of the petitioner is that he he had suffered heart attack twice and that therefore, he was not in a position to file an appeal. Be that as it may, the order is an appealable one. Of course, the time period has long since expired.

3. Taking note of the prima facie merit in the petitioner's contention as a special case, I permit the petitioner to file an appeal before the appellate authority. If such an appeal is filed within a period of four weeks from the date of receipt of a copy of this order, it shall be entertained without reference to limitation. The petitioner 2/4

3 W.P.(MD)NO.2624 OF 2024 should of course make the mandatory pre-deposit of 71⁄2% of the disputed tax amount before the appellate authority. The petitioner shall be given an opportunity to adduce evidence and demonstrate that he is entitled to exemption. This writ petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.

12.11.2025 NCS : Yes / No Index : Yes / No Internet : Yes/ No PMU 3/4

4 W.P.(MD)NO.2624 OF 2024 G.R.SWAMINATHAN,J.

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