2025 (7) TMI 831 - HC - GST

Challenge to impugned order - time limit for filing an appeal - HELD THAT - Prima facie there are no merits in the Writ Petition and therefore this Writ Petition is liable to be dismissed. However since the petitioner seeks to pursue the alternate remedy by way of an appeal there shall be a direction to the second respondent to entertain the appeal on merits provided the petitioner files such an appeal within a period of fifteen (15) days from the date of receipt of a copy of this order and makes appropriate pre-deposit as is required under Section 107 of GST Act within such period. In case the petitioner complies with the above requirements the second respondent/Appellate Commissioner shall dispose of the appeal on merits on its turn. Petition dismissed.

Summary

Summary:The Madras High Court, through Justice C. Saravanan, dismissed the Writ Petition challenging the impugned order dated 06.12.2024, noting that the petitioner failed to file a timely appeal within the prescribed limitation period under Section 107 of the GST Act. The petitioner contended that penalties under Section 122(2)(a) read with Section 73(9) and Section 125 were wrongly imposed despite payment of tax for March to October 2021. The respondents relied on Supreme Court precedents including Assistant Commissioner (CT) vs. Glaxo Smith Kline (2020 SCC Online SC 440), Singh Enterprises vs. CCE (2008) 3 SCC 70, and CCE & Customs vs. Hongo India (2009) 5 SCC 791, to oppose condonation of delay.While the petition lacked merit, the Court granted liberty to the petitioner to file an appeal before the Appellate Commissioner within fifteen days from receipt of the order, along with the requisite pre-deposit under Section 107. Upon compliance, the Appellate Commissioner was directed to adjudicate the appeal on merits. The petition was disposed of accordingly, with no order as to costs.