HC Dismissed Writ Filed Before Expiry of Extended Period of Limitation for Filing an Appeal Against Assessment Order

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statutory appeal

Case Name: Rajasingh Thangadurai v. Assistant Commissioner (ST)(FAC) - [2023] 153 taxmann.com 697 (Madras)

Judiciary and Counsel Details

    • C. Saravanan, J.
    • R. Prabhakaran for the Petitioner.
    • V. Prashanth Kiran, Adv. for the Respondent.

Facts of the Case

The petitioner was a metal scrap trader facing investigation and the department had earlier attached accounts & personal assets of petitioner. It received a demand summary for assessment order under Section 74 and it filed writ petition against the demand raised.

High Court Held

The Honorable High Court noted that the challenge against the impugned order lacked merit as petitioner had option to pay taxes, interest, and 50% of penalty within 30 days of order communication but this option wasn’t exercised.

Moreover, the limitation for filing an appeal before the Appellate Commissioner under Section 107 of CGST Act, 2017, before filing of this petition was not expired. Therefore, the Court held that the writ petition was liable to be dismissed as petitioner had filed writ petitions before expiry of extended period of limitation for filing an appeal against assessment order. Also, the Court directed the petitioner to file a statutory appeal and granted 15 days’ time from the date of receipt of a copy of this order.

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