Tvl.Patil Constructions And Infrastructure Limited Vs State Tax Officer (Madras High Court)
Madras High Court has allowed Tvl. Patil Constructions And Infrastructure Limited to file a Goods and Services Tax (GST) appeal, despite missing the initial deadline and having its rectification petition rejected. The court, prioritizing the interest of justice, made the permission conditional on the company depositing an additional 10% of the disputed tax demand.
The petitioner had challenged an assessment order dated March 25, 2024, which imposed tax, penalty, and interest for Assessment Year 2016-17, along with a subsequent order dated June 10, 2024, rejecting their rectification petition. The company argued that the assessment order was passed without proper consideration of their reply to the show-cause notice. Under the bona fide impression that the issue could be resolved through rectification, they filed a petition under Section 161 of the TNGST Act, 2017. However, by the time this petition was rejected, the statutory period for filing an appeal had expired.
The learned Government Advocate (Taxes) contended that the petitioner should have filed an appeal immediately after the assessment order. However, acknowledging the petitioner’s willingness to make an additional deposit, the court decided to provide an opportunity for the company to present its case on merits.
