The Madurai Bench of the Madras High Court condoned a delay of 167 days in paying a deficit court fee of Rs. 1000 in two writ appeals. The petitioners were directed to treat their writ petitions as filed in accordance with law.
Condoned delay of 167 days in paying deficit court fee of Rs. 1000 and ordered the petitions.
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C.M.P.(MD)Nos.5481 and 5483 of 2020
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT ( Civil Appellate Jurisdiction ) Monday, the Ninth day of November Two Thousand and Twenty
PRESENT
The Honble Mr.Justice N.KIRUBAKARAN and The Honble Mr.Justice B.PUGALENDHI
C.M.P.(MD)Nos.5481 and 5483 of 2020 in W.A.(MD)SR.Nos.61134 and 61135 of 2019
1 THE PRINCIPAL CHIEF COMMISSIONER,
GOODS AND SERVICES TAX ACT
(PREVIOUSLY CENTRAL EXCISE AND CUSTOMS),
NUNGAMBAKKAM, CHENNAI - 600 034.
2 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,
NORTH BLOCK, NEW DELHI - 110 001.
3 THE CHAIRMAN,
GOODS AND SERVICE TAX NETWORK (GSTIN),
EAST WING, WORLD MARK - 1, 4th FLOOR,
TOWER B, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI – 110 037. ... PETITIONERS 1 to 3/APPELLANTS 1 to 3 IN BOTH THE PETITIONS
4 THE SUPERINTENDENT OF GST & CENTRAL EXCISE,
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C.M.P.(MD)Nos.5481 and 5483 of 2020
3 THE STATE TAX OFFICER, COMMERCIAL TAX BUILDING, RAMANATHAPURAM. ... RESPONDENTS/RESPONDENTS IN CMP(MD)No.5481 of 2020 in
M/S.ANBU AUTOMOBILE, REPRESENTED BY ITS PARTNER A.CHARLES, 3/172, MADURAI RAMNAD MAIN ROAD, NEAR POLICE CHECKPOST, RAMANATHAPURAM. ... RESPONDENT/RESPONDENT IN CMP(MD)No.5483 of 2020 in
Prayer in CMP(MD)No.5481 of 2020 IN WA(MD)SR.No.61134 of 2019: Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to Condone the Delay of 167 days in paying the deficit court fee of Rs.1000/- for Writ Appeal in W.A.SR(MD).No.61134 of 2019.
Prayer in WA(MD)SR.No.61134 of 2019:
To set-aside the order 01.11.2018 made in WP(MD)No.22010 of 2018 and allow the Writ Appeal.
Prayer in CMP(MD)No.5483 of 2020 IN WA(MD)SR.No.61135 of 2019: Petition filed praying that in the circumstances stated therein and in the affidavit filed therewith the High Court may be pleased to Condone the Delay of 167 days in paying the deficit court fee of Rs.1000/- for Writ Appeal in W.A.SR(MD).No.61135 of 2019.
Prayer in WA(MD)SR.No.61135 of 2019:
To set-aside the order 01.11.2018 made in WP(MD)No.22011 of 2018 and allow the Writ Appeal.
Common Prayer in WP(MD)Nos. 22010 and 22011/ 2018 :
Writ Petitions filed under Article 226 of the Constitution of India, praying for issuance of a Writ of Mandamus, directing the 1st Respondent to enable the petitioner to file GST TRAN 1 electronically and treat it as filed in accordance with law.
COMMON ORDER : These petitions coming up for orders on this day, upon perusing the petitions and the affidavits filed in support thereof and upon hearing the arguments of Mr.B. VIJAY KARTHIKEYAN, Advocate for the petitioners in both the petitions, the Court made the following order:-
(Order of the Court was made by N.KIRUBAKARAN,J. )
Heard the learned Counsel appearing for the petitioner.
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C.M.P.(MD)Nos.5481 and 5483 of 2020
delay of 167 days respectively in paying the deficit Court fee of Rs.1000/-(Rupees one Thousand only) respectively. Accordingly, both the petitions are ordered.
sd/-
09/11/2020 / TRUE COPY / / /2020
Sub-Assistant Registrar (C.S.)
Madurai Bench of Madras High Court,
Madurai - 625 023.
Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
To
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI – 110 001.
GOODS AND SERVICE TAX NETWORK (GSTIN), EAST WING, WORLD MARK – 1, 4TH FLOOR, TOWER B, AEROCITY,
INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI – 110 037.
GOVERNMENT OF TAMIL NADU,
STATE TAX DEPARTMENT, FORT ST. GEORGE, CHENNAI – 600 009.
CMP(MD) Nos.5481 and 5483 of 2020 in W.A.(MD)SR.Nos.61134 and 61135 of 2019
SSL
AE/SMA/SAR-IV (18.11.2020) 3P 7C
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1 issue framed by the court
Whether the delay of 167 days in paying the deficit court fee should be condoned.
1 provisions across 1 enactments
The Principal Chief Commissioner, Goods and Service Tax Act
Union of India
The Chairman, Goods and Service Tax Network (GSTIN)
Government of Tamil Nadu
Ms. Anbu Motors
The State Tax Officer
N. KIRUBAKARAN
B. PUGALENDHI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
