Case Law Details
Sundaram Clayton Limited Vs Deputy Commissioner (ST) (Madras High Court)
Introduction: In a noteworthy judgement, the Madras High Court has instructed the Joint Commissioner (ST) (GST – Appeals) to resolve the question of maintainability for a statutory appeal that was submitted manually due to technical glitches in the online portal. This ruling came about in the case of Sundaram Clayton Limited Vs Deputy Commissioner (ST), where the court also directed the respondent to refrain from further action on the appeals until the maintainability question is answered.
Analysis: Sundaram Clayton Limited had filed statutory appeals challenging certain orders of assessment for different periods. The appeal for one of the periods was filed manually and on time because the company could not access the online filing portal due to technical issues. The other appeals were submitted online and within the stipulated timeframe.
Despite the timely filing of the appeals, Sundaram Clayton Limited received a memo indicating potential obstacles to the maintainability of the appeals for two periods, which resulted in the request for a personal hearing. Rather than contesting the memo in court, the company sought a simple mandamus, asking for a directive to the Joint Commissioner (ST) (GST – Appeals) to decide the question of maintainability.
The court, upon assurance from the Deputy Commissioner (ST – II), recorded that no recovery actions would be initiated until a decision on the appeals’ maintainability was reached. The Government Advocate also assured the court that the petitioner would be heard and a decision regarding the maintainability of the appeals would be made within four weeks.
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