2024 (6) TMI 1253 - HC - GST

Time limitation - petition filed long after the time expired for filing an Appeal under Section 107 of TNGST Act, 2017 - HELD THAT - This Court is inclined to dispose of this Writ Petition by giving liberty to the petitioner to file statutory appeal before the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, within 30 days from the date of receipt of a copy of this order - Since the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, is not a party to this proceedings, the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, is impleaded as sue moto as second respondent. The petition is disposed off.

Summary

Issues:
Challenge to impugned order dated 01.12.2023 for assessment year 2022-23 filed beyond the statutory appeal period under Section 107 of TNGST Act, 2017.

Analysis:
The petitioner filed a Writ Petition against the impugned order dated 01.12.2023 concerning the assessment year 2022-23. However, the Writ Petition was filed on 10.06.2024, which was long after the statutory appeal period under Section 107 of TNGST Act, 2017 had expired. Despite the petitioner making submissions on merits, the Court decided to dispose of the Writ Petition by granting liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, within 30 days from the date of receipt of the Court's order.

The Court emphasized that the Deputy Commissioner (GST-Appeal), Madurai and Tirunelveli, who was not a party to the proceedings, should be impleaded as the second respondent. It was directed that if the Appeal is filed within the stipulated 30-day period, the second respondent should consider and dispose of the Appeal on its merits and in accordance with the law promptly, preferably within three months from the filing date.

Consequently, the Writ Petition was disposed of with the aforementioned directions, and no costs were imposed. The connected miscellaneous petition was also closed as a result of this judgment.