2025 (6) TMI 1562 - HC - GST

Challenge to impugned order passed by the second respondent in Form GST ASMT 14 for the assessment years 2017-18 2019-20 and 2020-21 - petitioner has not filed appeals before the ADC (GST) Appeals Trichy within 90 days as required in intimation to the petitioner - HELD THAT - Long after the expiry of the limitation the present Writ Petitions have been filed and listed for admission. Although the Hon ble Supreme Court has held that there is no scope of entertaining the Writ Petition after the expiry of the limitation this Court has taken consistent stand to allow the petitioner under the similar circumstances to file an appeal subject to pre-deposit of 25% of the disputed tax. This stand has not been deviated and has been followed regularly. These Writ Petitions are disposed of at the time of admission by permitting the petitioner to file statutory appeal within 30 days from the date of receipt of a copy of this order subject to the petitioner depositing 25% of the disputed tax through cash in the Electronic Cash Register or by furnishing Demand Draft for the same effect. Petition disposed off.

Summary

The Madras High Court, through Justice C. Saravanan, disposed of three Writ Petitions challenging impugned GST assessment orders dated 30.09.2024 for assessment years 2017-18, 2019-20, and 2020-21. The petitioner failed to file appeals before the ADC (GST) Appeals within the prescribed 90-day limitation period. Although the Supreme Court precludes entertaining writ petitions after limitation expiry, this Court consistently permits filing of appeals post-limitation subject to a "pre-deposit of 25% of the disputed tax."Accordingly, the Court allowed the petitioner to file statutory appeals within 30 days from receipt of the order, conditioned on depositing 25% of the disputed tax via Electronic Cash Register or Demand Draft. Despite cancellation of registration, physical copies of appeals may be filed before the Appellate Commissioner, who is directed to adjudicate the appeals on merits "without reference to limitation," preferably within three months of numbering. The petitioner must be heard before disposal.The writ petitions were disposed of accordingly, with no costs, and connected miscellaneous petitions were closed.