A taxpayer challenged a GST demand order and a partly rejected rectification order. The court held alternative appellate remedy under Section 107 was available; time spent pursuing rectification would be excluded via Section 14 Limitation Act. Petitioner permitted to appeal within fifteen days with 10% disputed tax deposit; writ disposed.
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(MD)No.22849 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.08.2025
CORAM
THE HONOURABLE MR.JUSTICE C.SARAVANAN
Writ Petition(MD)No.22849 of 2025 and W.M.P(MD)No.17916 of 2025
M/s. Matha Agency, Rep. by its Proprietor P.Antonydass, 33AFCPA2608F1ZA, TS 389/P RS967/P261B, 100 Feet Road South, Karaikudi.
... Petitioner
Vs.
The Commercial Tax Officer, Karaikudi Assessment Circle, Karaikudi
... Respondent
Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari to call for the records in the Impugned Order in Ref.No. ZD330225107547M dated
12.02.2025 and subsequent rectification order in Ref.No.ZD330425080043S dated 09.04.2025 issued by the Respondent and quash the same as it is without jurisdiction and clear violation of statutory provisions.
1/6
W.P(MD)No.22849 of 2025
For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Suresh Kumar Addl. Govt. Pleader
ORDER
Mr.R.Sureshkumar, learned Additional Government Pleader,
takes notice for the respondent. By consent of both parties, this writ petition is taken up for final disposal at the admission stage itself.
2/6
W.P(MD)No.22849 of 2025
3/6
W.P(MD)No.22849 of 2025
dated 12.02.2025 has not merged, the petitioner is still not without remedy, as Section 14 of the Limitation Act, 1963 would apply. The time spent in pursuing the remedy bona fide before the respondent under Section 161 will inure to the petitioner.
21.08.2025
NCC : Yes/No Index : Yes/No Internet:Yes skn
4/6
W.P(MD)No.22849 of 2025
To
The Commercial Tax Officer, Karaikudi Assessment Circle, Karaikudi
5/6
W.P(MD)No.22849 of 2025
C.SARAVANAN, J.
skn
Writ Petition(MD)No.22849 of 2025 and W.M.P(MD)No.17916 of 2025
21.08.2025
6/6
2 issues framed by the court
Whether the writ petition challenging a Section 73 GST demand order and its Section 161 rectification should be quashed despite an alternative remedy under Section 107.
Whether limitation for filing the statutory appeal would bar the petitioner's remedy.
5 provisions across 3 enactments
M/s. Matha Agency, Rep. by its Proprietor P.Antonydass
The Commercial Tax Officer, Karaikudi Assessment Circle, Karaikudi
C.SARAVANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
