Senthur Traders Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court, in the case of revocation of Input Tax Credit, directed the petitioner to approach the appellate authority by way of statutory appeals within a period of three weeks
Facts- The present writ petition is filed mainly contesting to quash the impugned order as the same is passed contrary to the law laid down by the Madras High Court in the case of M/s. Sri Vinayaga Agencies Vs. Assistant Commissioner (CT) Vadapalani-1 affirmed by the Hon’ble Division Bench of the Madras High Court in the case of the Assistant Commissioner (CT), Vadapalani Asst Circle and another Vs Sri Vinayaga Agencies. Further, petitioner also contested that the order passed is in violation of the principles of natural justice.
Conclusion- There is no justification, let alone acceptable justification for the delay in the institution of the present Writ Petitions on 07.03.2023. However and seeing as Amrita Dinanakaran, Government Advocate, who accepts notice for the respondent does not seriously object to the alternate relief that is sought for and is proposed to be granted by this Court, liberty is granted to the petitioner to approach the appellate authority by way of statutory appeals within a period of three (3) weeks from today.
If the appeals are filed within the time stipulated as aforesaid, the same shall be taken on file by the appellate authority without reference to limitation, but subject to compliance with all other statutory conditions, including pre-deposit, if any.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Mr. Rajkumar, learned counsel for the petitioner makes an endorsement to the effect that the petitioner will approach the appellate authority by way of statutory appeals and rightly so, seeing as the impugned orders are dated 28.10.2020, 18.12.2020, 31.12.2020 and 18.02.2021 and the same have been received proximate to the date of the order.
2. There is no justification, let alone acceptable justification for the delay in the institution of the present Writ Petitions on 07.03.2023. However and seeing as Ms. Amrita Dinanakaran, learned Government Advocate, who accepts notice for the respondent does not seriously object to the alternate relief that is sought for and is proposed to be granted by this Court, liberty is granted to the petitioner to approach the appellate authority by way of statutory appeals within a period of three (3) weeks from today.
3. If the appeals are filed within the time stipulated as aforesaid, the same shall be taken on file by the appellate authority without reference to limitation, but subject to compliance with all other statutory conditions, including pre-deposit, if any.
4. These Writ Petitions are dismissed with liberty as above. No costs. Connected Miscellaneous Petitions are closed.
