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2026 Supreme(Online)(Mad) 25955
IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.BHARATHA CHAKRAVARTHY, J
P.G.Metal Rep by its Proprietor Mr.Pratheesh – Appellant
Versus
The Assistant Commissioner(ST) Kuzhithurai Assessment Circle – Respondent
W.M.P(MD)No.6090 of 2026|W.P(MD)No.22015 of 2025
For the Appellants/Petitioners: Mr.V.Selva Kumar
For the Respondents: Mr.R.Suresh Kumar Additional Government Pleader
Extension petition cannot modify prior conditional order; requires appeal or review.
Headnote:The petitioner sought extension of time under Article 226 to file an appeal under Section 107 of the CGST Act, 2017, following a prior writ order dated 12.08.2025 that remanded the matter on condition of depositing 25% disputed tax. The court examined the affidavit and prior order, noting non-compliance with the deposit condition and misplacement of the order copy without seeking extension for deposit. The court held that altering the prior order's conditions cannot be sought through an extension petition; appeal or review is the appropriate remedy. The prayer was found beyond the order's purview, lacking merit. Writ Miscellaneous Petition dismissed.
| Table of Content |
|---|
| 1. petition seeks appeal filing extension post-remand with deposit condition. (Para 1 , 2) |
| 2. non-compliance and misplacement do not justify extension without deposit. (Para 3 , 4) |
| 3. petition beyond purview; dismissed for lack of merits. (Para 5) |
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Dated: 24.03.2026 CORAM THE HONOURABLE MR JUSTICE D.BHARATHA CHAKRAVARTHY W.M.P(MD)No.6090 of 2026 in W.P(MD)No.22015 of 2025 P.G.Metal Rep by its Proprietor Mr.Pratheesh, S/o.Gopalakrishnan
28/196/1, Kuttaicode Cheriyalur, Edaikodu, Kanniyakumari-629 152. ... Petitioner Vs.
1.The Assistant Commissioner(ST)
Kuzhithurai Assessment Circle, Kuzhithurai, Kanniyakumari District.
2.The State Tax Officer-6(Ins)
Office of the Point Commission, Thirunelveli, Thirunelveli District. ...Respondents Writ Miscellaneous Petition is filed under article 226 of the Constitution of India, praying to extend time for two weeks period for preparing as appeal before the appellate authority under Section 107 of the CGST Act, 2017, in W.P(MD)No.22015/2025 dated 12.08.2025.
For Petitioner :Mr.V.Selva Kumar For R1 & R2 :Mr.R.Suresh Kumar Additional Government Pleader
ORDER
This writ miscellaneous petition is filed to extend the time for two weeks, for preferring an appeal before the appellate authority under Section
107 of the CGST Act, in W.P(MD)No.22015 of 2025 dated 12.08.2025.
2.Upon perusing the affidavit filed in support of the application as well as the order dated 12.08.2025, it can be seen that when the petitioner earlier filed the writ petition an opportunity was given to the petitioner on condition to deposit 25% of the disputed tax amount and the matter stood remanded back to the original authority.
3.It is submitted that the petitioner has not complied with the said condition.
4.Upon perusing the affidavit, the petitioner has only stated that after obtaining the copy of the order, the petitioner has misplaced the copy of the order. Even now, the petitioner is not praying any extension of time to deposit that 25%. The petitioner is submitting that time should be extended for filing appeal. The same is beyond the purview of the order that is passed in W.P(MD)No.22015 of 2025. If the order itself has to be changed, then the petitioner has to file an appeal or a review as the case may be. It cannot be prayed in the guise of an extension of time petition. Further upon reading the affidavit, no meaning could be deciphered for the prayer made.
5.Accordingly, finding no merits, the Writ Miscellaneous Petition stands dismissed.
