A writ petition challenging a GST demand order was dismissed with liberty to the petitioner to file a first appeal within four weeks, as the statutory limitation had elapsed.
Liberty granted to file a first appeal within four weeks from the date of receipt of the order.
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.No.16600 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.06.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.16600 of 2023
and W.M.P.Nos.15897 & 15899 of 2023
M/s.Cauvery Extrusions Private Limited, Represented by its Managing Director - N.Ramkumar, S.F.No.245/2B, Mettuvavi Village, Pollachi Taluk, Coimbatore - 641 202.
.. Petitioner
Vs
The Assistant Commissioner (ST), Saravanampatti West Circle, Coimbatore - 641 018.
.. Respondent
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari to call for the records on the files of the Respondent in its impugned proceedings made in GSTIN:33AAECC5619A1Z8/2017-18 dated 30.06.2022 and the consequential order made in Form GST DRC-07 (Summary of the order) in Reference No.ZD330722000137Z dated 01.07.2022 quash the same.
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W.P.No.16600 of 2023
For Petitioner : Mr.S.Rajasekar
For Respondent : Mrs.K.Vasanthamala Government Advocate
O R D E R
Mr.Rajasekar, learned counsel for the petitioner would submit that
the petitioner prefers to approach the revenue authorities by way of statutory appeal.
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W.P.No.16600 of 2023
Connected Miscellaneous Petitions are also dismissed.
06.06.2023
Index:Yes/No Speaking/Non-speaking order Neutral Citation:Yes/No sl
To
The Assistant Commissioner (ST), Saravanampatti West Circle, Coimbatore - 641 018.
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W.P.No.16600 of 2023
DR. ANITA SUMANTH,J.
sl
W.P.No.16600 of 2023 and W.M.P.Nos.15897 & 15899 of 2023
06.06.2023
4/4
1 issue framed by the court
Whether the petitioner is granted liberty to file a statutory appeal despite the expiry of the limitation period.
M/s.Cauvery Extrusions Private Limited
The Assistant Commissioner (ST), Saravanampatti West Circle, Coimbatore
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
