Thulasi Fabric Vs State Tax Officer (Madras High Court)
Chennai, India – March 20, 2025 – The Madras High Court has set aside an order by the Deputy Commissioner (CT) that dismissed a Goods and Services Tax (GST) appeal filed by Thulasi Fabric solely on the grounds of delay. The petitioner had challenged the order for the assessment period 2017-18, which was initially passed on November 10, 2023.
The High Court observed that dismissing an appeal merely for delay, without a thorough justification, warrants interference. It noted that the petitioner had already paid the disputed tax, and the core issue of whether interest liability was applicable could only be determined by hearing the appeal on its merits. Consequently, the High Court restored the appeal to the Deputy Commissioner (CT) with directions to dispose of the matter on its merits after providing a proper opportunity for a hearing. No specific judicial precedents were cited in the order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Government Advocate for the respondents.
2. The petitioner has challenged the impugned order dated 20.03.2025 in form GST APL 02.
