Thulasi Raj Vs State Tax Officer (Madras High Court)
Madras High Court has dismissed a writ petition filed by Thulasi Raj challenging an order dated May 28, 2025, concerning the financial year 2024-2025. The petitioner sought a de novo reconsideration after being denied a fair opportunity. However, the High Court noted the availability of an alternate remedy under Section 107 of the Goods and Services Tax Enactments, 2017. Granting liberty, the court directed the petitioner to file an appeal before the Appellate Commissioner within 15 days, provided a pre-deposit of 7.5% of the disputed tax amount is made. The Appellate Commissioner is then mandated to entertain and dispose of the appeal on its merits.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned order, dated 28.05.2025 passed by the respondent for the financial year 2024-2025 and consequently direct the respondent to reconsider the proceedings de novo, after granting a fair and reasonable opportunity to the petitioner in accordance with law.
2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents.
3. Considering the fact that the petitioner has an alternate remedy before the Appellate Commissioner in terms of Section 107 of the respective Goods and Services Tax Enactments, 2017, and since the period of limitation for filing an appeal has not expired as on date, this writ petition is disposed of by granting liberty to the petitioner to file an appeal within a period of 15 days from the date of receipt of a copy of this order before the appellate Commissioner. If such an appeal is filed within such time, the Appellate Commission shall entertain the appeal and dispose of the same on merits and in accordance with law on its turn. It is needless to state that the petitioner shall pre-deposit 7.5% of the disputed tax amount in compliance with statutory requirements. No costs. Consequently, the connected miscellaneous petitions are closed.
