The High Court disposed of a writ petition seeking to force a GST appeal offline. Liberty was granted to file the appeal before the Appellate Commissioner within 30 days; recovery proceeds were stayed pending the appeal's disposal.
Liberty granted to file an appeal; recovery proceedings stayed pending appeal disposal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 01.12.2021
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.NO.17519 OF 2021
(Through Video Conferencing)
C.Loganathan ...Petitioner
Vs
The Deputy Commissioner (ST), O/o The Deputy Commissioner (ST), Inspection – II, No.1, Greams Road, Nungambakkam, Chennai – 600 006. ...Respondent
Prayer : Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus, to direct the respondent Deputy Commissioner (ST) to take the petitioner's GST Appeal in offline mode based on the petitioner's representation dated 11.03.2021 and legal Notice dated 19.07.2021.
For Petitioner : Mr.G.Thyagarajan
For Respondent : Mr.Richardson Wilson Additional Government Pleader
ORDER
The petitioner has filed an Appeal against the demand notice dated 24.06.2021 wherein by the aforesaid demand notice/communication, the respondent had directed the petitioner to pay a sum of Rs.1,47,27,932/- for the Assessment Year 20192020.
Sd/-
Assistant Registrar(CS-VII)
// True Copy //
Sub Assistant Registrar
rgm/jas
To
The Deputy Commissioner (ST), O/o The Deputy Commissioner (ST), Inspection – II, No.1, Greams Road, Nungambakkam, Chennai – 600 006.
+2ccs to Mr.G.Thyagarajan, Advocate SR.No.62722
+1cc to the Special Government Pleader SR.No.63232
W.P.No.17519 of 2021
RSV(CO) RVM(29/12/2021)
1 issue framed by the court
Whether to grant liberty to file an offline GST appeal after ensuring service of the assessment order.
1 provisions across 1 enactments
C. Loganathan
The Deputy Commissioner (ST)
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
