Tvl SLV Concrete GSTIN Vs State Tax Officer (Madras High Court)
Madras High Court held that option of admitted liability inadvertently not changed to disputed liability and hence petitioner was unable to file appeal. Accordingly, liberty is granted to file an appeal after depositing 15% of disputed tax amount.
Facts- In this case, aggrieved over the impugned order, the petitioner had made an attempt to file an appeal against the said order. While filing such appeal, the option of “admitted liability” will be mandatorily enabled in the portal, which means, the petitioner had admitted the entire tax liabilities. The said option of “admitted liabilities” has to be manually changed into “disputed liabilities” by the petitioner. However, being unaware of the said procedure, the petitioner filed a rectification application, which was dismissed vide order dated 09.05.2025. Due to the pendency of said rectification application, the petitioner was unable to file the appeal within time.
Conclusion- Held that the petitioner is now willing to pay 15% of the disputed tax amount to the respondent. Therefore, though this petition has been filed challenging the impugned order dated 08.11.2024, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order. Accordingly, this writ petition is dismissed. No costs. Consequently, the connected miscellaneous petitions are also closed.
