Case Law Details
K. Marimuthu Vs Commissioner of GST & Central Excise (Madras High Court)
The case of K. Marimuthu Vs Commissioner of GST & Central Excise, judged by the Madras High Court (HC), sets a precedent in tax law, extending allowances for exceptional circumstances. In this scenario, the HC has allowed an appeal to be made beyond the statutory period, citing the petitioner’s cancer condition as the basis for this concession. The petitioner had challenged the recovery notice and bank attachment by the 2nd respondent, arguing its arbitrariness and violation of natural justice.
The case saw the petitioner, ailing from cancer, unable to meet his service tax liabilities for a period from 2015 to 2017, leading to a bank account attachment and a recovery notice from the 2nd respondent. The petitioner appealed this action, stating it infringed on his rights under Articles 14 and 19(1)(g) of the Indian Constitution. The court, acknowledging the petitioner’s health situation, permitted an appeal to the statutory authority beyond the typical limitation period, marking a significant decision in tax law.
However, the court also stated that the request to release the bank attachment should be raised before the appellate authority, signaling a balance in ensuring due process and maintaining the enforcement of tax laws.
This case underscores the flexibility of legal mechanisms in extraordinary circumstances, such as severe health conditions. By allowing the petitioner to file an appeal beyond the statutory period due to his ailment, the Madras High Court demonstrates the judicious balance of maintaining the rule of law while considering individual circumstances. However, the final decision on the bank account attachment lies with the appellate authority, signifying the significance of process and formalities in tax law enforcement.
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