Tvl. Madura Tours and Travels v. The Deputy State Tax Officer- 1
Case brief
What is this about?
Madras High Court, Madurai Bench; G.R. Swaminathan J.; 18.11.2025; W.P(MD)No.33028 of 2025; GST assessment appealability; belated/late appeal permitted within four weeks; no predeposit as entire tax remitted; appellate authority to decide within three months; appeal as continuation of original proceeding; evidence permissible before appellate authority; contentions left open; Certiorarified Mandamus; Deputy State Tax Officer Madurai Rural (East); Tvl.Madura Tours & Travels.
What did the court decide?
Permission to file appeal within four weeks from receipt of a copy of the order; appeal to be numbered immediately and taken on file if papers are in order; appellate authority to dispose of the appeal within three months; no predeposit required as entire tax already remitted; petitioner free to adduce evidence before the appellate authority; all contentions left open; no costs; connected miscellaneous petition closed.