Disposed

Sri Lakshmi Super Market v. The Deputy Commissioner (St)(Gst)(Appeal)

Madras HC29 Oct 2024WP/31508/2024

Case brief

AI extract

What is this about?

A trader's appeal against a GST assessment order was annulled for a 15-day filing delay attributed to medical grounds. The court found the delay genuine, condoned it, and directed the Appellate Authority to take the appeal on file and dispose of it according to law.

What did the court decide?

Delay in filing appeal condoned; Appellate Authority directed to take the appeal on file and dispose of it in accordance with law. Connected miscellaneous petition closed.

Sri Lakshmi Super Market Vs The Deputy Commissioner… — GST and Indirect Tax | Madras HC (2024)

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W.P.No.31508 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.10.2024

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Coram The Honourable Mr.Justice Krishnan Ramasamy

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W.P.No.31508 of 2024 and

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W.M.P.No.34244 of 2024

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Sri Lakshmi Super Market rep. by its Proprietor, Mr.M.Venkatesan.

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...Petitioner

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Vs.

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The Deputy Commissioner (ST) (GST) (Appeal) Erode & Salem, Station : Integrated Commercial Taxes Building, Room No.233, II Floor, No.17, Pitchards Road, Salem – 600 007. ...Respondent

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Prayer :

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Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Certiorari to call for records from the files of the respondent herein in ROC No.1365/A1/2024 dated 22.08.2024 for the assessment year 2017-18 and to quash the same.

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For Petitioner : Mr.Siri Chandana.K

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For Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader (T)

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1/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.31508 of 2024

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Order

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With consent, the main Writ Petition is taken up for final disposal at

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the stage of admission itself.

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2. The challenge in this Writ Petition is to the order passed by the respondent dated 22.08.2024 for the assessment year 2017-18 and to quash the same.

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3. Mr.Siri Chandana.K, learned counsel for the petitioner would

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submit that as against the order passed by the Adjudicating Authority, the petitioner ought to have filed Appeal before the Appellate Authority within three months, however, since there happened to be a delay of 15 days, in filing such Appeal, the respondent/Appellate Authority, by virtue of the impugned order annulled the Appeal. Hence, the present Writ Petition.

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3.1 The learned counsel would submit that the delay is neither wilful nor wanton, but the same on account of medical grounds, hence, prayed that the delay may be condoned and the Appellate Authority may be directed to

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2/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.31508 of 2024

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take up the Appeal on record and dispose of the same on merits.

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4. Mr.T.N.C.Kaushik, the learned Additional Government Pleader

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(T) who takes notice for the respondent fairly submitted that the delay may

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be condoned and suitable orders may be passed with regard to the disposal of the Appeal.

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5. I have given due considerations to the submissions made on either side and perused the materials available on record.

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6. Taking into consideration of the submissions made on either side

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and the reasons assigned by the petitioner for the delay in filing the Appeal appears to be genuine, this Court is inclined to dispose of the Writ Petition with the following directions/orders:-

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i) The Delay in filing the Appeal is condoned.

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ii) The respondent/Appellate Authority is directed to take up the

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Appeal filed by the petitioner on file and dispose the same in accordance

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3/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.31508 of 2024

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with law.

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7. The Writ Petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.

29.10.2024

The Deputy Commissioner (ST) (GST) (Appeal) Erode & Salem, Station : Integrated Commercial Taxes Building, Room No.233, II Floor, No.17, Pitchards Road, Salem – 600 007.

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https://www.mhc.tn.gov.in/judis

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W.P.No.31508 of 2024

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Krishnan Ramasamy,J.,

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W.P.No.31508 of 2024

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29.10.2024

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https://www.mhc.tn.gov.in/judis

Sri Lakshmi Super Market v. The Deputy Commissioner (St)(Gst)(Appeal)

Case brief

What is this about?

What did the court decide?

Sri Lakshmi Super Market v. The Deputy Commissioner (St)(Gst)(Appeal)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

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