Petitioner's GST appeal was rejected as time-barred; the court held the period spent bona fide pursuing rectification under Section 161 must be excluded per Section 14(2) Limitation Act, quashed the rejection order and directed the respondent to number and hear the appeal on merits without limitation objection.
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W.P.(MD) No. 22855 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 22.08.2025
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.(MD) No. 22855 of 2025 and W.M.P.(MD) Nos.17922 & 17924 of 2025
M/s.Shree Infrastructures, rep. by its Partner Rajagopal.
... Petitioner
Vs
The Deputy Commissioner (ST) (GST Appeals), 12A/ 26, Ponnagar 2nd Main Road, Near Guru Inn Apartment, Trichy-620001. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus to call for the records on the file of the respondent in FORM GST APL - 02 (ARN AD330125068434A), dated 05.03.2025 passed by the respondent and to quash the same as non-speaking, illegal, arbitrary and direct the respondent to admit/restore and hear the petitioner’s appeal on merits or pass assessment order afresh.
For petitioner : Mr. N. Sudalai Muthu
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For respondent : Mr.R.Suresh Kumar Additional Government Pleader *****
ORDER
This Writ Petition is taken up for hearing at the time of admission with the consent of the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.
Deputy Commissioner rejecting the petitioner's appeal on the ground of limitation, as the petitioner had filed an appeal on 30.01.2025 against the Assessment order dated 24.09.2024.
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W.P.(MD) No. 22855 of 2025
by invoking Section 161 of the respective GST enactments for rectification of the order has to be excluded by applying the principle under Section 14(2) of the Indian Limitation Act, 1963. Hence, the appeal filed by the petitioner on 30.01.2025 against the order dated 24.09.2024 should be construed in time and hence, the impugned order passed by the respondent is liable to be quashed and is, accordingly, quashed.
Index : Yes / No 22.08.2025 Internet : Yes / No apd To The Deputy Commissioner (ST) (GST Appeals), 12A/ 26, Ponnagar 2nd Main Road, Near Guru Inn Apartment, Trichy-620001.
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W.P.(MD) No. 22855 of 2025
C.SARAVANAN, J.
apd
W.P.(MD) No. 22855 of 2025
22.08.2025
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1 issue framed by the court
Was the appeal filed on 30.01.2025 against the assessment order dated 24.09.2024 within limitation after exclusion of time spent pursuing rectification under Section 161 of the GST enactments?
3 provisions across 3 enactments
M/s.Shree Infrastructures, rep. by its Partner Rajagopal
The Deputy Commissioner (ST) (GST Appeals), Trichy
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
