M/s. A1 Madina Timbers and Saw Mill Vs The Superintendent — GST and Indirect Tax | Madras HC (2025)

M/s. A1 Madina Timbers and Saw Mill Vs The Superintendent — GST and Indirect Tax | Madras HC (2025)

What the court decided

AI extract

Outcome

Liberty to the petitioner to approach the appellate authority (Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office at Madurai) and raise all grounds raised in the writ petition in the appeal; any appeal filed within two weeks of receipt of a copy of the order to be entertained without reference to the period of limitation and disposed of within two months thereafter; no order as to costs; connected Miscellaneous Petitions (W.M.P.(MD)Nos.4650 and 4652 of 2025) closed.

Issue for consideration

Whether the impugned GST assessment order dated 28.12.2023 for tax year 2018-2019 was barred by limitation, as it was allegedly passed pursuant to Notification No.09/2023, dated 31.03.2023, in violation of the limitation period prescribed under Section 73(10) of the GST Act. +1 more

Court's answer

If an appeal is filed within a period of two weeks from the date of receipt of a copy of the order, the appellate authority shall entertain it without reference to the period of limitation and dispose of it in accordance with law within a period of two months thereafter.

Ratio / Principle

Recording the learned Senior Standing Counsel's submission that the petitioner has an appeal remedy under Section 107 of the GST Act, 2017 before the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office at Madurai, the writ petition was disposed of with liberty to the petitioner to approach the appellate authority and raise therein all the grounds raised in the writ petition.

Detailed headnote1 paragraphs

Madurai Bench of Madras High Court, 11.03.2025 (Vivek Kumar Singh, J.) - W.P.(MD)No.6307 of 2025: The petitioner challenged a GST assessment order (DRC-07 No.89/23GST dated 28.12.2023, for tax year 2018-2019) passed by the Superintendent, Office of Assistant Commissioner of CGST and Central Excise, Madurai-II Division, arguing it was barred by limitation under Section 73(10) of the GST Act owing to reliance on Notification No.09/2023 dated 31.03.2023 (itself under interim-stayed challenge in W.P.No.33343 of 2023). The Court, recording the respondent's submission that an appeal remedy lay under Section 107 of the GST Act, 2017 with the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office at Madurai, did not adjudicate the merits: it disposed of the petition with liberty to appeal, directing that any appeal filed within two weeks of receipt of a copy of the order be entertained without reference to the period of limitation and decided in accordance with law within two months. No order as to costs; connected Miscellaneous Petitions closed.

W.P.(MD)No.6307 of 2025

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

DATED : 11.03.2025

CORAM:

THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH

W.P.(MD)No.6307 of 2025 and W.M.P.(MD)Nos.4650 and 4652 of 2025

M/s. A1 Madina Timbers and Saw Mill, No.3/163-A, Madurai Rameswaram Main Road, Sundanethal, Paramakudi, Ramanathapuram District - 623 712.

... Petitioner

-vs-

The Superintendent, Office of Assistant Commissioner of CGST and Central Excise, Madurai-II Division, No.5, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002.

... Respondent

PRAYER:- Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the impugned assessment order on the file of the respondent vide DIN - 20231259XO000000D1E7 in order in File Number – IV/09/56/2022-GST-ADJN, GST FORM DRC-07 No.89/23GST, dated 28.12.2023 and quash the same as illegal and devoid of merits and direct the respondent to redo the impugned assessment proceedings.

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W.P.(MD)No.6307 of 2025

For Petitioner : Mr.Raja.Karthikeyan For Respondent : Mr.R.Nandakumar Senior Standing Counsel Assisted by Mr.R.Ravikumar Junior Standing Counsel

ORDER

This writ petition is filed challenging the assessment order passed by the respondent, dated 28.12.2023.

2 . The learned counsel for the petitioner submits that the impugned assessment order for the year 2018-2019 is barred by limitation, as it was passed based on Notification No.09/2023, dated 31.03.2023, which is in violation of the period of limitation prescribed under Section 73(10) of the GST Act. Furthermore, the said notification is now under challenge before this Court in W.P.No.33343 of 2023, wherein this Court has granted an interim stay on the grounds of limitation. Therefore, the impugned order in this writ petition, is liable to be set aside.

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3

W.P.(MD)No.6307 of 2025

3 . Mr.R.Nandakumar, learned Senior Standing Counsel appearing for the respondent submits that the petitioner is having an appeal remedy before the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office at Madurai, under Section 107 of the GST Act, 2017. However, without invoking the appeal remedy, the petitioner has straightaway approached this Court.

Recording the submission made by the learned Senior Standing Counsel that the petitioner is having an appeal remedy before the Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office at Madurai, under Section 107 of the GST Act, 2017, this writ petition is disposed of, with liberty to the petitioner to approach the appellate authority and raise all the grounds raised in this writ petition in the appeal. In the event, if any appeal is filed within a period of two weeks from the date of receipt of a copy of this order, the same shall be entertained by the appellate authority without reference to the period of limitation and dispose of the same in accordance with law, within a period of two months thereafter. There shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed.

NCC : Yes / No 11.03.2025 Index : Yes / No

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W.P.(MD)No.6307 of 2025

To:-

The Superintendent, Office of Assistant Commissioner of CGST and Central Excise, Madurai-II Division, No.5, V.P. Rathinasamy Nadar Road, Bibikulam, Madurai - 625 002.

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W.P.(MD)No.6307 of 2025

VIVEK KUMAR SINGH, J.

smn2

W.P.(MD)No.6307 of 2025

11.03.2025

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