2024 (10) TMI 1219 - HC - GST

Maintainability of appeal - requirement of pre-deposit - HELD THAT - Being satisfied with the reasons stated and stated in the affidavit in support of the present case and also medical records enclosed along with this Writ Petition this Court is inclined to exercise the discretion in favour of the petitioner to file an appeal within a period of 15 days from today as ordered subject to the petitioner depositing 25% of the disputed tax towards pre-deposit. In case along with aforesaid appeal and the said deposit the petitioner approaches the first respondent the appeal shall be entertained and disposed of on merits and in accordance with law without any reference to the limitation - Petition disposed off.

Summary

The High Court of Madras allowed the petitioner to file an appeal for the assessment year 2022-23, subject to depositing 25% of the disputed tax. The appeal will be entertained and disposed of without limitations, and online facilities must be provided for filing the appeal. The writ petition was disposed of with the above liberty, and no costs were awarded.