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Belstar Microfinance Limited v. the National Faceless Appeal Centre

Madras HC22 Sept 2025WP/8380/2025

Case brief

AI extract

What is this about?

Belstar Microfinance Limited v. National Faceless Appeal Centre et al. — Madras High Court common order disposing of twin writ petitions seeking a time-bound mandamus for disposal of pending first appeals (AY 2017-18, Appeal No: CIT(A), Chennai-1/10230/2019-20, filed 10.01.2020; AY 2018-19, Appeal No: NFAC/2017-18/10050919, filed 31.05.2021) before the NFAC/First Appellate Authority; Article 226 Constitution of India; 9-month disposal timeline; appellate-delay remedy without adjudication of merits; no costs.

What did the court decide?

Mandamus directing the First Appellate Authority to dispose of the pending appeals on merits and in accordance with the law, as expeditiously as possible, preferably within 9 months from receipt of a copy of the order; writ petitions disposed of with no costs. ¶33

Belstar Microfinance Limited Vs the National Faceless… — GST and Indirect Tax | Madras HC (2025)

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W.P.No.8380 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 22.09.2025

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CORAM

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THE HONOURABLE MR.JUSTICE C.SARAVANAN

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W.P.Nos.8380 & 8381 of 2025

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M/s.Belstar Microfinance Limited (Represented by its CFO) No.33, 48^th Street, 9^th Avenue, Ashok Nagar, Chennai - 600 083 PAN: AAACB 5855H

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... Petitioner

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Vs.

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The National Faceless Appeal Centre C-Block, 4^th Floor, S.P.M.Civic Centre,

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New Delhi – 110 001.

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The Principal Commissioner of Income Tax Chennai – 1,

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Main Building, Income Tax Department 121, Nungambakkam High Road, Chennai – 600034.

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The Deputy Commissioner of Income Tax Corporate Circle – 1(1), Chennai Income Tax Department,

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121, Nungambakkam High Road Chennai – 600034.

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... Respondents

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1/6

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

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W.P.No.8380 of 2025

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Prayer in W.P.No.8380 of 2025: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the 1^st respondent / First Appellate Authority to dispose off the pending appeal in Appeal No: CIT(A), Chennai-1/10230/2019-20 relating to the Assessment Year: 2017-18 within a time frame to be fixed by this Court.

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Prayer in W.P.No.8381 of 2025: Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Mandamus, directing the 1^st respondent / First Appellate Authority to dispose off the pending appeal in Appeal No: NFAC/2017-18/10050919 relating to the Assessment Year: 2018-19 within a time frame to be fixed by this Court.

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For Petitioner : Mr.A.S.Sriraman

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For Respondents : Mr.Avinash Krishnan Ravi Junior Standing Counsel

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COMMON ORDER

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By this Common Order, both the Writ Petitions are being disposed of.

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In these Writ Petitions, the petitioner seeks for a mandamus to the 1^st

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respondent to dispose of the appeals filed by the petitioner against the Assessment Orders passed under Section 143(3) of the respective GST enactment, for the Assessment Years 2017-2018 and 2018-2019. These appeals

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2/6

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

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W.P.No.8380 of 2025

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were filed on 10.01.2020 and 31.05.2021 respectively.

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In view of the limited relief that is sought for in these Writ Petitions, without going into the merits of the cases, this Court directs the 1^st respondent to consider the appeals filed by the petitioner on 10.01.2020 and 31.05.2021, and dispose of the same on merits and in accordance with the law, as expeditiously as possible, preferably, within a period of 9 months from the date of receipt of a copy of this order.

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