Madras High Court Extends GST Appeal Period with Mandatory Pre-Deposit

Trans Car India Private Limited Vs Additional Commissioner (Madras High Court)

Facts:

1. Writ appeal filed against the order in W.P. No. 27678 of 2023 dated 22.09.2023.
2. Appellant, the petitioner in the writ petition, challenges Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023.
3. Allegation that the first respondent acted arbitrarily, imposing penalties and interest under CGST, SGST, and IGST Acts without jurisdiction.
4. Writ petition disposed of with liberty granted to the petitioner to challenge the order within thirty days, with a 10% pre-deposit of Rs.14,88,370.

Observations:

5. The learned Judge suggested filing an appeal within thirty days with a 10% pre-deposit.

6. Appellant appeals against this order, seeking an extension of the time limit to file the appeal and make the pre-deposit.

Conclusion:

7. During today’s hearing, appellant’s counsel requests an extension of the time limit fixed by the learned Judge.

8. The court grants an additional eight weeks for filing the appeal and making the 10% pre-deposit.
9. Appellant instructed to file the appeal and pre-deposit as directed by the learned Judge within the extended time.
10. The first respondent instructed to consider the appeal without raising any limitation issues and pass a timely and lawful order after providing an opportunity for a hearing.
11. Writ appeal disposed of with no costs, and connected miscellaneous petitions closed.
12. Registry directed to return the original Order-in-Original No.25 of 2023 (DGGI) dated 31.05.2023 to the appellant, replacing it with a copy.

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