2024 (6) TMI 1412 - HC - GST

Time limitation for filing appeal - petitioner has failed to file appeal within stipulated appeal under Section 107 of TNGST Act, 2017 - petitioner is unable to file statutory appeal - HELD THAT - The petitioner may have the case on merits, the Court is inclined to dispose of this Writ Petition by directing the petitioner to approach the first respondent with an appeal within 30 days from the date of receipt of a copy of this order along with pre-deposit of 25% of the disputed tax. 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. The respondents are directed to ensure that online facilities are made available to the petitioner to file the appeal - Petition disposed off.

Summary

The High Court of Madras disposed of a Writ Petition challenging an order dated 08.06.2023 under the TNGST Act, 2017. The petitioner failed to file an appeal within the stipulated time, so the Court directed the petitioner to approach the first respondent with an appeal within 30 days along with a 25% pre-deposit of the disputed tax. If the appeal and deposit are made, it will be entertained without reference to the limitation, and online facilities must be provided for filing the appeal. The Writ Petition was disposed of with these directions and no costs were awarded.