GST assessee challenged a tax demand order in writ after limitation for appeal expired. The Court noted the order was served only via the online portal and granted liberty to file a statutory appeal within two weeks, directing condonation of delay.
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.3470 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 10.02.2025
CORAM:
THE HONOURABLE MR.JUSTICE MUMMINENI SUDHEER KUMAR
W.P.(MD) No.3470 of 2025 and
W.M.P.(MD) No.2458 of 2025
Tvl.Amsan Marketing GSTIN:33AUNPJ8260E2ZK No.16/4A, North Street Asaripallam Post Mel Asaripallam Nagercoil Kanyakumari Tamil Nadu-629 201 Through its Proprietor Justus Rajan ... Petitioner
-vs-
The Deputy State Tax Officer Nagercoil-Rural Kanyakumari District ... Respondent
PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorarified mandamus to call for the records pertaining to the impugned order, dated 01.04.2024, and quash the same as illegal and consequently direct the respondent to reassess the demand.
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W.P.(MD) No.3470 of 2025
For Petitioner : Mr.S.Vishnu Kanth
O R D E R
Though this writ petition has been filed challenging the proceedings of the respondent dated 01.04.2024, having taken note of the objection raised by the learned Additional Government Pleader appearing for the respondent and the view expressed by this Court about availability of alternative remedy, learned counsel for the petitioner submitted that the petitioner would have gone before the appellate authority, but for the fact that the petitioner came to know about the impugned order only recently, by which time, the period of limitation has already expired.
2. Considering the same, especially the fact that the impugned order is notified to the petitioner only through online portal and there is no physical service of the impugned order either by the registered post or otherwise, this Court is of the considered view that this is a fit case, where the petitioner should be allowed to avail the remedy of appeal available under the statute.
Page 2 of 4
W.P.(MD) No.3470 of 2025
3. In view of the same, this writ petition is disposed of by granting
liberty to the petitioner to avail the remedy of appeal under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, within a period of two weeks from today. In case, if any such appeal is filed by the petitioner within a period of two weeks from today, the appellate authority shall entertain the said appeal on merits without reference to the period of limitation. No costs. Consequently, connected miscellaneous petition is closed.
10.02.2025
NCC : Yes / No Index : Yes / No Internet : Yes / No
Note to Office:
Issue order copy today.
krk
To: The Deputy State Tax Officer, Nagercoil-Rural, Kanyakumari District.
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W.P.(MD) No.3470 of 2025
MUMMINENI SUDHEER KUMAR, J.
krk
W.P.(MD) No.3470 of 2025 and W.M.P.(MD) No.2458 of 2025
10.02.2025
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1 issue framed by the court
Whether the petitioner should be permitted to file an appeal under Section 107 TNGST Act despite expiry of limitation, given only online notification of the demand order.
2 provisions across 2 enactments
Tvl.Amsan Marketing (through its Proprietor Justus Rajan)
The Deputy State Tax Officer, Nagercoil-Rural
Mummineni Sudheer Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
