Kannathal Steel Fabrication Industries v. The Appellate Deputy Commissioner St

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 24.04.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH and W.M.P.(MD)Nos.8717 and 8718 of 2025 Kannathal Steel Fabrication Industries, Rep. by its VKN Kannanppan, S/o.L.Kannappan, 70, Dindigul Main Road, Inamkulatur, Trichy - 620 009.

... Petitioner -vs1.The Appellate Deputy Commissioner (ST), Goods and Services Tax, Trichy Division, 2nd Main Road, Ponnagar, Trichy - 1.

2.The State Tax Officer, Srirangam Assessment Circle, Trichy, Trichy - 6.

... Respondents PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records pertaining to the impugned order passed by the second respondent vide proceedings in Order No.: ZD3302240450720, dated 08.02.2024 and the consequent impugned order passed by the first respondent vide proceedings in Proc No. Appeal No. 2772/2024 dated 10.03.2025 and quash the same as illegal and consequently,

direct the respondents 1 and 2 to give an opportunity of personal hearing that may be fixed by this Court.

For Petitioner : Mr.R.Karunanidhi For Respondents : Mr.J.K.Jayaselan Government Advocate

ORDER

This writ petition has been filed challenging the impugned assessment order of the second respondent dated 08.02.2024 and the consequential order passed by the first respondent dated 10.03.2025, rejecting the appeal filed by the petitioner against the order of demand.

2. The learned counsel for the petitioner submits that the petitioner is engaged in the business under the name and style of ''Kannathal Steel Fabrication Industries''. The assessment order was not uploaded in a timely manner; consequently, the petitioner filed an appeal with a delay of 86 days before the first respondent, which was rejected on the ground of limitation. Aggrieved by the said decision, the petitioner has filed the present writ petition.

3. Per contra, the learned Government Advocate appearing for the respondent would fairly submit that if the Court finds sufficient and reasonable cause for the delay, appropriate orders may be passed.

4. Heard the learned counsel for the parties and perused the materials available on record.

5. Considering the arguments advanced by the learned counsel for the petitioner and the learned Government Advocate for the respondents and also considering the fact that the delay occurred solely due to the assessment order not being uploaded in a timely manner, this Court is of the view that the petitioner has shown reasonable cause for the delay. Therefore, this Court is inclined to condone the delay of 86 days in filing the appeal.

6. Accordingly, the writ petition is allowed. The delay of 86 days in filing the appeal before the first respondent, is condoned and the order of the appellate authority/first respondent is hereby set aside. There shall be a direction to the first respondent to take up the appeal without reference to the period of limitation and dispose of the same on merits and in accordance with law, after affording an opportunity of hearing to the petitioner, within a period of four months from the

date of receipt of a copy of this order. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. NCC : Yes / No 24.04.2025 Index : Yes / No smn2 To:- 1.The Appellate Deputy Commissioner (ST), Goods and Services Tax, Trichy Division, 2nd Main Road, Ponnagar, Trichy - 1.

2.The State Tax Officer, Srirangam Assessment Circle, Trichy, Trichy - 6.

VIVEK KUMAR SINGH , J.

smn2 24.04.2025