Mmm Residency v. The Assistant Commissioner (St) (Fac)
Case brief
What is this about?
Madras High Court Madurai Bench; W.P.(MD)No.29509 of 2025; Article 226 Certiorari; GST assessment order dated 01.04.2025; appeal rejected as time-barred beyond condonable period; marginal delay; writ Court can direct appellate authority to entertain appeal; rejection order 29.08.2025 set aside; appeal to be numbered and decided on merits; MMM Residency Trichy; Assistant Commissioner(ST)(FAC) Rockfort Assessment Circle; Appellate Deputy Commissioner(CT) Trichy; G.R. Swaminathan J.; disposed 17.10.2025.
What did the court decide?
Rejection of the appeal (order dated 29.08.2025) set aside; second respondent (Appellate Deputy Commissioner(CT), Trichy) directed to number the appeal and dispose of it on merits and in accordance with law; no costs; connected miscellaneous petitions closed. ¶final operative paragraph (unnumbered)