Case Details: Sree Mugambikai Company vs. Assistant Commissioner (ST) - [2026] 182 taxmann.com 342 (Madras)
Judiciary and Counsel Details
- C.Saravanan, J.
- K. Senguttuvan for the Petitioner.
- Mrs.P.Selvi, Govt. Adv. for the Respondent.
Facts of the Case
The petitioner was a taxpayer who received a show cause notice in DRC-01 for excess claim of input tax credit (ITC) and filed a reply contesting the demand. After considering the reply, the jurisdictional officer passed an order confirming the demand. The order was challenged by filing a writ petition instead of a statutory appeal under Section 107 of the CGST Act/Tamil Nadu GST Act. It was submitted that the writ was filed due to delay in statutory filing and sought relief against the confirmed demand. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the petitioner ought to have filed a statutory appeal against the impugned order in a timely manner. The Court observed that in similar circumstances, belated appeals were permitted subject to pre-deposit of a portion of the disputed tax. To balance the interests of both parties, the Court granted liberty to the petitioner to file an appeal before the Appellate Authority within 30 days, subject to depositing 50% of the disputed tax. The Court directed that, upon compliance with these stipulations, the Appellate Authority shall adjudicate the appeal on merits without reference to limitation.
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