2024 (4) TMI 618 - HC - GST

Maintainability of appeal - time limitation - appeal filed by the petitioner before the second respondent beyond 24 days of the condonable period of limitation under Section 107(4) of the TNGST Act - HELD THAT - This Court is of the view that substantiative right of the petitioner to redress his grievance by way of appeal cannot be curtailed particularly when the amount due towards tax liability has been recovered from the petitioner on 01.12.2022. Over and above the petitioner has also paid a sum of Rs. 1, 15, 372/- on 27.12.2022 along with the appeal filed beyond the condonable period of limitation under Section 107 (4) of the TNGST Act. Be that as it may since the appeal has been filed along with the pre-deposit on 27.12.2022 and considering the fact that a sum of Rs. 11, 53, 720/- has already been recovered from the petitioner on 01.12.2022 this Court is of the view that it is a fit case for a direction to the second respondent to consider the appeal and dispose of the same. Therefore the second respondent is directed to consider the appeal and dispose of the same on merits without reference to the period of limitation. Petition allowed.

Summary

Issues Involved:
The issues involved in this case are the issuance of a Writ of Certiorarified Mandamus to quash an order and directing reassessment of returns for the Assessment Year 2018-2019, the delay in filing an appeal under Section 107(4) of the Tamil Nadu Goods and Service Tax Act, 2017, and the recovery of tax liability from the petitioner.

Writ of Certiorarified Mandamus and Reassessment:
The Writ Petition was filed seeking a Writ of Certiorarified Mandamus to quash the impugned order of the second respondent dated 01.02.2023 and directing the fourth respondent to reassess the returns for the Assessment Year 2018-2019. The petitioner had suffered an adverse order on 04.08.2022 for the said assessment year, leading to the recovery of a sum of Rs. 11,53,720. The appeal was filed beyond the condonable period of limitation under Section 107(4) of the TNGST Act, but the Court held that the right to redress through appeal cannot be curtailed, especially when the tax liability amount had already been recovered from the petitioner.

Delay in Filing Appeal:
The petitioner filed the appeal beyond the condonable period of limitation under Section 107(4) of the TNGST Act, with the appeal being submitted on 27.12.2022, exceeding the 24-day condonable period. Despite the delay, the Court considered the fact that the appeal was accompanied by a pre-deposit and that the tax amount had already been recovered from the petitioner. The Court directed the second respondent to consider and dispose of the appeal on merits without reference to the period of limitation.

Conclusion:
The Court allowed the Writ Petition, directing the second respondent to consider and dispose of the appeal without taking into account the limitation period. No costs were imposed, and the connected Miscellaneous Petitions were closed as a result of the judgment.