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2025 Supreme(Online)(Mad) 59563
IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
M/s.Annam Steels, Represented by its Proprietor, Mr.Chelliah Vijayakumar – Appellant
Versus
Deputy State Tax Officer, Tondiarpet Assessment Circle – Respondent
W.P.No.24773 of 2025
For the Appellants/Petitioners: Mr.Samuel Rupesh Rajkumar
For the Respondents:Ms.P.Selvi, Government Advocate (Tax)
The court affirmed the necessity of proper service of orders for ensuring a fair adjudicative process and allowed the restoration of an appeal based on justified reasons for delay.
Headnote:(A) Central Goods and Services Tax Act, 2017; Tamil Nadu Goods and Services Tax Act, 2017 - Praying for issuance of a writ of certiorari against the proceedings regarding GST demand and appeal rejection. (Paras 4, 5, 6, 9)
(B) Principles of natural justice - Proper service of orders to the petitioner is necessary for a fair procedure. (Paras 6, 9)
(C) Delay in filing appeal - Court condoned delay of 51 days based on the genuineness of the reasons provided. (Paras 9, 10)
Facts of the case:
The petitioner challenged the proceedings and orders that demanded payment due to discrepancies in GST filings, alleging improper service and specifying the delay in appeal filing.
Findings of Court:
The delay in appeal filing is accepted, and the appeal is restored subject to conditions set out by the court.
Issues: Key issues included whether the orders were properly served and whether the delay in filing the appeal was justified.
Ratio Decidendi: The court emphasized the importance of proper notification and the right to appeal, allowing for the restoration of the appeal based on reasonable grounds.
Result: Writ Petition disposed of on terms specified in the order.
| Table of Content |
|---|
| 1. allegations of improper service and delay in appeal filing. (Para 4 , 5 , 6) |
| 2. court's observations on appeal restoration. (Para 7 , 8) |
| 3. justifications for the court's decision to condone delay. (Para 9) |
| 4. final directions and disposal of writ petition. (Para 10) |
The Honourable Mr.Justice KRISHNAN RAMASAMY W.P.No.24773 of 2025 and W.M.P.Nos.27917 & 27924 of 2025 M/s.Annam Steels, Represented by its Proprietor, Mr.Chelliah Vijayakumar, New S.No.29/4, Old Survey No.29/1, Flat 1C, Sadayankuppam Village, Madhavaram Taluk, Chennai – 600 103.
...Petitioner Versus
1.Deputy State Tax Officer, Tondiarpet Assessment Circle, Integrated Commercial Taxes Offices Building, Chennai North Division, No.32, Elephant Gate Bridge Road, Chennai – 600 003.
2.The Deputy Commissioner (ST), GST Appeals, Chennai – 1, 2nd Floor, PAPJM Building (Main Building), Greams Road, Chennai – 600 006.
...Respondents Writ Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari to call for the impugned proceedings of the respondent in GSTIN: 33AABFS4712Q1Z0/2023-24 dated 04.11.2024 and the connected order under Section 73 dated 04.11.2024 and the summary of the order in Form GST DRC-07 dated 04.11.2024 passed in Reference No.ZD331124008489J and the consequential impugned order passed by the second respondent in the Form GST APL-02 dated 06.05.2025 in Reference No.ZD330525031509H and quash the same as passed contrary to the provisions of the Central Goods and Services Tax Act , 2017 read with the provisions of the Tamil Nadu Goods and Services Tax Act , 2017 and also passed in contrary to the principles of natural justice.
For Petitioner : Mr.Samuel Rupesh Rajkumar For Respondents : Ms.P.Selvi, Government Advocate (Tax)
ORDER
Ms.P.Selvi, learned Government Advocate (Tax) takes notice for the respondents.
2. With the consent of both sides, this writ petition is taken up for final disposal at the admission stage itself.
3. The relief sought in this writ petition is to quash the Proceedings dated 04.11.2024 bearing GSTIN: 33AABFS4712Q1Z0/2023-24; connected Order under Section 73 dated 04.11.2024 and Summary of the Order in Form GST DRC-07 dated 04.11.2024 bearing Reference No.ZD331124008489J issued by the 1st respondent and Consequential Order in Form GST APL-02 dated 06.05.2025 bearing Reference No.ZD330525031509H passed by the 2nd respondent.
4. The case of the petitioner is that the petitioner is involved in the manufacturing of basic steel and iron and is also involved in metal scraping trading. The petitioner has been duly filing its returns and paying all the statutory taxes. On scrutinization of the returns filed by the petitioner for the Financial Year 2023-2024, it was found by the Officials that there was a mismatch between GSTR 3B and GSTR 2A/2B. Hence, the 1st respondent vide Notice in Form GST DRC-01 dated 05.07.2024, demanded the petitioner to pay appropriate interest at the rate of 18% per annum under Section 50(3) of the TN GST Act 2017 / CGST Act 2017 for the number of days delayed to be calculated from the date of filing the corresponding monthly returns and upto the date of payment of difference of taxes through DRC-03 and further, called upon the petitioner to appear in person along with supporting documents and records, if any, before the 1st respondent on any working day for personal hearing, within 30 days from the date of receipt of that Notice.
5. After the receipt of aforesaid Notice, the petitioner filed its Objections on 17.09.2024 which was uploaded in the GST Portal in Form GST DRC – 06 bearing ARN No.ZD330924111644I, but, the petitioner did not appear for personal hearing. While so, the 1st respondent has issued the Proceedings dated 04.11.2024, Order under Section 73 dated 04.11.2024 and Summary of the Order in Form GST DRC-07 dated 04.11.2024 against the petitioner. Aggrieved over the same, the petitioner filed an Appeal before the 2nd respondent on 28.12.2024. However, th
