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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. SARAVANAN, J
M/s.Sakthi Poly Products – Appellant
Versus
The Assistant Commissioner(ST)(FAC) – Respondent
| Table of Content |
|---|
| 1. challenge against impugned gst order (Para 1) |
| 2. consent for disposal at admission stage (Para 2 , 5) |
| 3. conditions for statutory appeal and tax compliance (Para 4 , 6 , 7 , 8 , 9 , 10) |
| 4. final disposal with observations (Para 11) |
ORDER
Mr.C.Harsharaj, learned Special Government Pleader takes notice for the Respondent.
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 Special Government Pleader for the Respondent.
3. The Petitioner is before this Court against the impugned order dated
19.09.2025 long after the expiry of limitation under Section 107 of the respective GST enactments. The impugned order appears to have been passed after considering the Petitioner's reply and as such there is no scope for interfering with the impugned order.
4. At best, liberty is granted to the Petitioner to file a statutory appeal before the Appellate Authority.
5. At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication and she has also made an endorsement to that effect in the
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