Tvl Kamatchi Plasters v. The Deputy Commissioner (St)
Case brief
What is this about?
Delayed statutory appeal — GST — mandamus to accept and number appeal APL-01 dated 10.07.2024 against assessment order dated 09.06.2023 (GSTIN 33AKXPS6101P1ZF/2020-21, Tuticorin-I Assessment Circle) — appeal rejected 25.10.2024 and re-submitted appeal dismissed 27.02.2025 for delay — benefit of exclusion of time under Section 14 of the Limitation Act, 1963 — discretion under Section 14 to be exercised as settled by Hon'ble Supreme Court and High Courts — appeal to be entertained and decided on merits by Appellate Deputy Commissioner (GST), Palayamkottai, suo motu impleaded — Section 107 of GST Act — Article 226 — W.P.(MD) No. 21334 of 2025, decided 05.08.2025 — no cases cited.
What did the court decide?
Writ petition disposed of with directions: respondents to exercise discretion under Section 14 of the Limitation Act, 1963; Appellate Deputy Commissioner (GST) suo motu impleaded as third respondent and directed to entertain and dispose of the appeal on its own merits expeditiously; petitioner entitled to exclusion of time under Section 14; no order as to costs.