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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
Tvl.Asian Steels rep. by its Partner Noor Mohammed – Appellant
Versus
Deputy Commissioner (ST), (GST) – Respondent
ORDER :
Krishnan Ramasamy, J.
This writ petition has been filed challenging order of the First Respondent dated 21.02.2025 and quash the same as illegal and direct the first respondent to take the appeal filed by the petitioner on record and decide it on merits and in accordance with law.
2. Ms. Amirthapoonkodi Dinakaran, learned Government Advocate (Taxes) takes notice on behalf of the Respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
3. The learned counsel for the Petitioner submitted that initially the 2nd respondent issued a show cause notice dated 18.12.2023 to the petitioner by uploading the same in the GST portal, without serving the physical copy of the same to the petitioner. Therefore, the petitioner failed to submit its reply. Subsequently, the 1st respondent passed the assessment order dated 21.02.2025, demanding the payment of tax along with penalty and interest for the Assessment Year 2018-2019 and the same was also uploaded in the GST portal. The petitioner came to know of the same during August 2024 after getting call from the 2nd respondent office. Immediately, the petitioner filed an appeal before th
The court ruled that lack of physical notice justifies delay in filing an appeal, emphasizing procedural fairness and genuine reasons for delay.
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