Thirumalai Balaji Constructions Vs Deputy Commissioner (ST) (Madras High Court)
Madras HC Permits Physical GST Appeal Filing Post Registration Cancellation; Allows Appeal Beyond Deadline with 25% Pre-Deposit
The Madras High Court has disposed of three writ petitions filed by Thirumalai Balaji Constructions against assessment orders issued by the Deputy Commissioner (ST) for the financial years 2017-18, 2019-20, and 2020-21. The petitioner had failed to file statutory appeals before the appropriate appellate authority within the prescribed 90-day limitation period, instead approaching the High Court long after the deadline had passed. While acknowledging the Supreme Court’s stance against entertaining petitions after the expiry of the limitation period, the High Court noted its own consistent practice of providing a window for appeal in similar circumstances, contingent on a significant pre-deposit. Consequently, the court permitted the petitioner to file a statutory appeal within 30 days from the receipt of its order. This permission is subject to the condition that the petitioner pre-deposits 25% of the disputed tax amount, either through the Electronic Cash Register or by furnishing a Demand Draft. As the petitioner’s GST registration has been cancelled, the court has allowed for the physical filing of the appeals. The Appellate Commissioner has been directed to accept the appeals without raising the issue of the delay and to dispose of them on merits, preferably within three months, after ensuring the petitioner is given an opportunity to be heard. The writ petitions were disposed of with these observations, and no costs were imposed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
