Case Law Details
PRM Constructions Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
Introduction: In a recent ruling, the Madras High Court granted PRM Constructions a three-week extension to file a statutory appeal against the Assistant Commissioner of GST & Central Excise. The request was made as the opportunity to file an appeal had lapsed according to the statutory limitation under the Finance Act, 1994.
Analysis: This ruling highlights the flexibility of the judiciary in ensuring that the principles of natural justice are upheld. The Court was considerate of PRM Constructions’ plea for an opportunity to file a statutory appeal, even though the statutory limitation period had expired.
The Department of Revenue, represented by the Senior Panel Counsel, demonstrated fairness by not objecting to PRM Constructions’ request. This reflects a cooperative stance in ensuring that justice is delivered, irrespective of the procedural challenges.
Moreover, the ruling clarifies that while the delay has been condoned, the petitioner must ensure compliance with all other statutory preconditions, including pre-deposit. This emphasizes that while the Court can show leniency in terms of deadlines, the broader framework of law and procedure must still be adhered to.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner only asks for an opportunity to file a statutory appeal which, admittedly is beyond the period of statutory limitation under the Finance Act, 1994, under which services tax was levied (since subsumed with Goods and Service Tax).
2. Mohana Murali, learned Senior Panel Counsel, who accepts notice for R1, fairly does not object to the request as aforesaid. Hence the intervening delay is condoned.
3. The petitioner is granted three weeks from today to file an appeal as against the impugned order dated 28.09.2022. Appeal if filed within the period as aforesaid, shall be entertained by the receiving Registry without reference to limitation but ensuring compliance with all other statutory pre-conditions, including pre-deposit.
4. In light of the order passed as aforesaid, no notice is necessary to R2 and R3.
5. This writ petition is dismissed with liberty. No costs. Connected miscellaneous petition is closed.
