Case Details: Tvl. Patil Constructions and Infrastructure Ltd. vs. State Tax Officer, Tiruvannamalai - [2025] 175 taxmann.com 969 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
-
Ms R. Hemalatha for the Petitioner.
-
Ms Amirtapoonkodi Dinakaran, Government Adv. for the Respondent.
Facts of the Case
The petitioner, engaged in the construction and infrastructure sector, received a show cause notice from the respondent and responded accordingly. Despite submitting the reply, the respondent passed an assessment order demanding tax, penalty, and interest for a specific assessment year. The petitioner then filed a rectification petition under the applicable provisions of the CGST Act, which was subsequently rejected. During this process, the time limit for filing an appeal had expired.
High Court Held
The Hon’ble Madras High Court allowed the petitioner to file an appeal before the Appellate Authority, despite the lapse of the appeal deadline. The Court stipulated that the petitioner should deposit an additional 10% of the disputed tax amount, beyond the 10% statutory deposit already made. Upon receipt of this payment, the Court directed the Appellate Authority to take the appeal on record and adjudicate the matter on merits, ensuring the petitioner is granted adequate opportunity to present their case.
The post HC Allows Appeal Filing Despite Limitation Lapse appeared first on Taxmann Blog.