The High Court dismissed writ petitions challenging GST orders but granted liberty to the petitioner file a belated statutory appeal due to illness. The recovery notice was set aside pending the appeal.
Petitioner granted liberty to file statutory appeal within 3 weeks; recovery notice dated 30.01.2023 set aside.
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.
W.P.Nos.12836, 12840 and 12844 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 25.04.2023
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P.Nos.12836, 12840 and 12844 of 2023 and WMP Nos.12640, 12641, 12630, 12634 and 12636 of 2023
M/s.Sri Murugan Metal Mart represented by its Proprietor Alagarsamy Kaliappa Chettiar
... Petitioner in the above W.Ps
Vs
The Assistant Commissioner (ST)(FAC) Nethaji Road Circle, Commercial Tax Office Building, Brough Road, Erode – 638 001.
.... Respondent in the above W.Ps.
PRAYER in W.P.No.12836 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the respondent in Order No.GSTIN:33AMBPK6585B12A/2018-19 dated 19.04.2021 and quash the same.
PRAYER in W.P.No.12840 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the
1
W.P.Nos.12836, 12840 and 12844 of 2023
records of the respondent in DRC-16 Reference No.293/2021/A3 dated 30.01.023 and quash the same.
PRAYER in W.P.No.12844 of 2023: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari calling for the records of the respondent in DRC-07 Reference No.ZD3304220050629 dated 13.4.2022 read with Order No.GSTIN:33AMBPK6585B12A/2018-19 dated 11.04.2022 and quash the same.
In all W.Ps
For Petitioner : Mr.G.Derrick Sam For Respondent : Ms.Amirtha Poonkodi Dinakaran Government Advocate
C O M M O N O R D E R
Ms.Amirtha Poonkodi Dinakaran, learned counsel accepts notice for the respondent and is armed with requisite instructions to enable final disposal of these matters, even at the stage of admission.
Recording the same, W.P.No.12836 of 2023 is dismissed as not withdrawn.
2
W.P.Nos.12836, 12840 and 12844 of 2023
Services Tax Act, 2017, the time to file a statutory appeal is 90 + 30 days upon condonation. The said 120 days would expire on 10.08.2022. The petitioner is stated to have continuously unwell from that time and had been admitted for diabetic foot sugery. The discharge summary is placed at page 37 of the typed set of papers filed in W.P.No.12840 of 2023.
3
W.P.Nos.12836, 12840 and 12844 of 2023
Dr.ANITA SUMANTH,J.
to proceed with the matter in accordance with law. W.P.No.12840 of 2023
stands disposed as above.
25.04.2023
Index : Yes / No Speaking Order Neutral Citation: Yes/No sl Note: Registry is directed to issue this order on or before 26.04.2023.
To
The Assistant Commissioner (ST)(FAC) Nethaji Road Circle, Commercial Tax Office Building, Brough Road, Erode – 638 001.
W.P.Nos.12836, 12840 and 12844 of 2023 and WMP Nos.12640, 12641, 12630, 12634 and 12636 of 2023
4
2 issues framed by the court
Whether the High Court can permit a delayed statutory appeal under GST in cases of proven ill health where the limitation period has expired.
Whether the notice for recovery dated 30.01.2023 should be set aside pending the filing of an appeal.
2 provisions across 2 enactments
M/s. Sri Murugan Metal Mart
The Assistant Commissioner (ST)(FAC)
Dr. Justice Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
