Sun India Pharma Distributors Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
In the case before the Madras High Court, the petitioner challenged an order dated 28.08.2024 passed for the tax period 2019-2020 under the GST enactments. The impugned order had confirmed the demand proposed in FORM GST ASMT-10 dated 08.03.2024 after the reply submitted by the petitioner was treated as unsatisfactory.
The Court noted that the statutory period for filing an appeal under Section 107 of the GST enactments against the impugned order had already expired. The writ petition was filed only on 09.04.2026. Despite expiry of the appeal limitation period, the petitioner submitted that it was willing to deposit 50% of the disputed tax amount confirmed by the impugned order and sought one opportunity for de novo consideration of the matter.
The learned Senior Standing Counsel appearing for the respondent stated that there was no objection to such request, subject to the petitioner depositing the proposed amount.
Recording the consent of both parties, the High Court remitted the matter back to the first respondent for fresh adjudication on merits, subject to the petitioner depositing 50% of the disputed tax either in cash or through the Electronic Cash Register within thirty days from receipt of the order.
