APR Logistics Vs State Tax Officer (Madras High Court)
The petitioner challenged an order dated 31.08.2023 directing payment of interest and tax under Section 50 of the TNGST Act, including Rs. 7,688 as IGST and Rs. 9,33,430 each as CGST and SGST. The petitioner claimed the order was ex parte and sought a fresh opportunity to present its case. However, the Court noted that the impugned order was a detailed one issued after considering the petitioner’s written reply, leaving no scope for remand.
The Court observed that the petitioner was aware of the proceedings but failed to appear for a personal hearing or file an appeal within the prescribed time. Therefore, there was no ground to interfere with the order. At the same time, following past instances, the Court granted liberty to challenge the order before the Appellate Authority, subject to the condition of depositing 100% of the disputed tax within 30 days from receipt of the Court’s order. Any amount recovered so far must be adjusted toward this pre-deposit.
If the petitioner complies with the deposit requirement, the Appellate Authority must entertain the appeal and decide it on merits without considering limitation. Failure to comply will result in the writ petition being deemed dismissed in limine, enabling the respondent to proceed with recovery. The writ petition was disposed of on these terms, with no order as to costs, and connected petitions were closed.
