Suprabhatham Graphic India Private Limited Vs The… — GST and Indirect Tax | Madras HC (2025)

Suprabhatham Graphic India Private Limited Vs The… — GST and Indirect Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Liberty to file an appeal against the impugned order within four weeks from the date of receipt of the impugned order; the appeal, if so filed, to be entertained without reference to limitation and taken up along with A.P.No.141 of 2023; writ petition disposed of with no costs and connected miscellaneous petition (W.M.P(MD)No.20937 of 2025) closed.

Issue for consideration

Whether the impugned assessment order levying penalty and interest is liable to be quashed as illegal, without jurisdiction and in gross violation of principles of natural justice, and whether the respondent should be directed to re-do the assessment afresh after providing an opportunity of personal hearing under the GST Act. +1 more

Ratio / Principle

The petitioner is permitted to file an appeal within a period of four weeks from the date of receipt of the impugned order.

Key takeaways

If the appeal is filed within the said period of four weeks, it shall be entertained without reference to limitation and shall be taken up along with A.P.No.141 of 2023.ratio¶26
The writ petition is disposed of accordingly, with no costs.ratio¶27

Detailed headnote1 paragraphs

Madras High Court (Madurai Bench), G.R. Swaminathan, J. — Writ petition under Article 226 seeking certiorarified mandamus to quash a GST assessment order dated 26.04.2024 (GSTIN:33AAICS4380G1ZC/2018-19) insofar as it levies penalty and interest, and to direct fresh assessment after personal hearing. The assessee's rectification application had been rejected on 20.01.2025; an appeal against the levy of tax was already pending before the appellate authority in A.P.No.141 of 2023 with 10% predeposit paid. Though the appeal time had expired, the Court permitted the petitioner to file an appeal within four weeks from receipt of the impugned order, to be entertained without reference to limitation and taken up along with A.P.No.141 of 2023. Writ petition disposed of; no costs; connected miscellaneous petition closed.

W.P(MD)No.26957 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 25.09.2025

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

W.P(MD)No.26957 of 2025 and W.M.P(MD)No.20937 of 2025

Tvl.Suprabhatham Graphic India Private Limited, Represented by its Director G.Suresh Kumar, 157/1 P.K.N.Road, Sivakasi, Virudhunagar District – 626 189.

... Petitioner

Vs.

The Assistant Commissioner, Sattur – 2 Circle, Commercial Taxes Building, Virudhunagar District.

... Respondent

Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned order passed by the respondent vide his order in GSTIN:33AAICS4380G1ZC/2018-19, Dated 26.04.2024 and quash the same as it is illegal, without jurisdiction and in

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W.P(MD)No.26957 of 2025

gross violation of principles of natural justice and further direct the respondent to re-do the assessment afresh after providing the petitioner an opportunity of personal hearing as per the provisions of the GST Act.

For Petitioner : Mr.A.Satheesh Murugan

For Respondent : Mr.R.Suresh Kumar Additional Government Pleader

ORDER

Heard both sides.

2.The petitioner suffered an adverse assessment order on 26.04.2024. Aggrieved by the same, the assessee filed a rectification application and the same was rejected on 20.01.2025. The petitioner has already filed an appeal challenging the levy of tax and has also paid 10% of the predeposit amount. The matter is currently pending before the appellate authority in A.P.No.141 of 2023. The impugned challenge pertains to levy of penalty and interest.

3.Even though the appeal time has expired, taking into account the fact that the appeal against levy of tax is pending before the appellate

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W.P(MD)No.26957 of 2025

authority, I permit the petitioner to file an appeal within a period of four weeks from the date of receipt of the impugned order. If within the said period the appeal is filed, it shall be entertained without reference to limitation and it shall be taken up along with A.P.No.141 of 2023.

4.This Writ Petition is disposed of accordingly. No costs.

Consequently, connected miscellaneous petition is closed.

25.09.2025

NCC : Yes / No Index : Yes / No Internet : Yes / No MGA

To

The Assistant Commissioner, Sattur – 2 Circle, Commercial Taxes Building, Virudhunagar District.

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G.R.SWAMINATHAN, J.

MGA

W.P(MD)No.26957 of 2025

25.09.2025

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