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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Mohanambal – Appellant
Versus
The Commercial Tax officer / The State Tax Officer, Tiruchengode – Respondent
| Table of Content |
|---|
| 1. limitations on appeal under gst (Para 4) |
| 2. condition for adjudication (Para 5) |
| 3. court's observations on remittance (Para 6 , 7 , 8 , 9 , 10) |
ORDER
Mr.V.Prashanth Kiran, learned Government Advocate takes notice for R1 and R2.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for R1 and R2.
3. The Petitioner is before this Court against the impugned order dated
24.06.2024 after the Petitioner's appeal against the aforesaid order came to be dismissed on 25.07.2025 beyond the condonable period of limitation.
4. It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired. The present Writ Petition has been filed only on 01.09.2025.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 40% of the disputed tax over and above 10% of the disputed tax has already pre-deposited at the time of filing of an appeal as a condition for denovo adjudication and he has also made an endorsement to that effect in the
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