2024 (8) TMI 1129 - HC - GST

Maintainability of petition - barred by time limitation or not - HELD THAT - On a perusal of the impugned orders, it is seen that despite noting the fact that this Court granted liberty to the writ petitioner to file revision petitions under Section 54 of the TNGST Act, 2006, before the Revisional authority within a period of 30 days from date of receipt of a copy of the order in WP.No.23745 to 23748 of 2016, the impugned orders have been passed rejecting the revision petition filed by the petitioner on the ground that the revision petitions filed are barred by limitation. Admittedly, the Writ Petitioner has filed Revision Petitions in time i.e., within 30 days, as mentioned in the order passed in the aforesaid Writ Petitions and even the petitioner has not been heard before the impugned orders are passed and therefore the same is in violation of principles of natural justice and hence, the order rejecting the revision petitions on the ground of limitation is per se illegal and liable to be set aside. Petition allowed.

Summary

The High Court of Madras set aside orders dated 12.04.2023 rejecting revision petitions for being time-barred. The court found the rejection to be a violation of natural justice and ordered the respondents to conduct an inquiry and pass orders on merits within eight weeks. The writ petitions were allowed with no costs.