The Court permitted the petitioner to file a statutory appeal against a GST levy order by depositing 25% of the disputed tax, following precedent, to decide the merits of the exemption claim under Article 265.
Permitted to file statutory appeal on depositing 25% of disputed tax.
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W.P.(MD) No.18717 of 2024
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 05.08.2024
CORAM:
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ
W.P.(MD) No.18717 of 2024
N.Manimaran
... Petitioner
Vs.
1.The Assistant Commissioner of GST and Central Excise, O/o.the Assistant Commissioner of GST and Central Excise, Pon Nagar, Medical College Road, Thanjavur.
2.The Commissioner of Customs & Central Excise (Appeals), O/o. the Commissioner of Customs & Central Excise, No.1, Williams Road, Cantonment, Tiruchirappalli – 620 001. ... Respondent
(R2 is suo motu impleaded vide order dated 05.08.2024 in W.P.(MD)No.18717 of 2024)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari to call for the records relating to the impugned order of the respondent in File No.GEXCOM/ADJN/ST/3385/2022-CGSTDIV/TNJ dated 13.12.2022 and quash the same.
For petitioner : Mr.M.Nedunchezhian For respondents : Mr.R.Gowri Shankar Senior Standing Counsel *****
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W.P.(MD) No.18717 of 2024
ORDER
This Writ Petition is filed challenging the impugned order dated 13.12.2022 on the premise that the first respondent has passed the impugned order levying tax on the construction of residential building, which, according to the petitioner, is exempted from service tax. Thus, any levy of tax would fall foul under Article 265 of the Constitution of India.
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W.P.(MD) No.18717 of 2024
11924 of 2024 dated 10.06.2024, wherein, this Court was pleased to permit the petitioner to file statutory appeal, though the limitation period prescribed for filing an appeal in terms of Section 107, had expired prior to filing of the Writ Petition, subject to the condition that the petitioner depositing 25% of the disputed tax amount. The relevant portion of the order is extracted hereunder:
“ 6. Having considered the submissions made by the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent and the notification No.8/2008-ST, dated 01.03.2008 as amending notification No.6/2005 dated 01.03.2005 and also considering the fact that the petitioner is a small entity engaged in cable network connection, this Court is of the view that the petitioner may have the case on merits and therefore, a liberty can be given to the petitioner to file statutory appeal.
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W.P.(MD) No.18717 of 2024
7. Recording the above submissions of the learned counsel for the petitioner, this Writ Petition is disposed of by permitting the petitioner to file statutory appeal before the Appellate Commissioner within 30 days from the date of receipt of a copy of this order together with the deposit of 25% of the disputed amount, as a condition for entertaining the appeal.
8. Needless to state, the above amount is without prejudice to the rights of the petitioner in the appeal. The petitioner shall be heard before the appeal is disposed of on merits and in accordance with law.”
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W.P.(MD) No.18717 of 2024
Index : Yes / No Internet : Yes / No apd
05.08.2024
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W.P.(MD) No.18717 of 2024
To
1.The Assistant Commissioner of GST and Central Excise, O/o.the Assistant Commissioner of GST and Central Excise, Pon Nagar, Medical College Road, Thanjavur.
2.The Commissioner of Customs & Central Excise (Appeals), O/o. the Commissioner of Customs & Central Excise, No.1, Williams Road, Cantonment, Tiruchirappalli – 620 001.
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W.P.(MD) No.18717 of 2024
MOHAMMED SHAFFIQ, J.
apd
W.P.(MD) No.18717 of 2024
05.08.2024
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1 issue framed by the court
Whether the petitioner can be permitted to file a statutory appeal for GST levy despite limitation, on depositing 25% of disputed tax?
Colour shows how this judgement treated each authority
M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central ExciseFollowed¶26
M/s.K.Balakrishnan, Balu Cables vs. O/o. the Assistant Commissioner of GST & Central Excise in W.P.(MD)No.11924 of 2024 dated 10.06.2024
3 provisions across 2 enactments
N.Manimaran
The Assistant Commissioner of GST and Central Excise
The Commissioner of Customs & Central Excise (Appeals)
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
