M R Pro Tech Private Limited Vs Additional Commissioner (Madras High Court)
Madras High Court has dismissed a writ petition challenging a penalty order under GST, but has granted the petitioner, M R Pro Tech Private Limited, a limited 15-day window to file a time-barred appeal before the Appellate Commissioner. The court’s decision, delivered on December 6, 2024 (and uploaded on January 8, 2025), came despite the appeal being beyond the statutory and condonable periods of limitation.
M R Pro Tech Private Limited had approached the High Court challenging an order dated December 6, 2024, which imposed penalties under Section 122(2)(a) read with Section 73(9) and Section 125 of the respective GST enactments. The company argued that the penalties were wrongly imposed, particularly since they had already paid the tax for the period between March 2021 to October 2021 before the impugned order was passed. The company contended that their reply to the initial notice (DRC-01 dated February 7, 2024) was not adequately considered.
The respondents, represented by their Senior Standing Counsel, urged the High Court to dismiss the writ petition. They relied on the Supreme Court’s decision in Assistant Commissioner (CT), LTU, Kakinada and others vs. Glaxo Smith Kline Consumer Health Care Limited (2020 SCC Online SC 440), which typically emphasizes the exhaustion of alternate remedies before approaching the High Court.
