Madras HC Dismisses WP against Assessment Order passed u/s 73 of Tamil Nadu Goods and Services Tax Act on ground of Limitation [Read Order]

The Madras High Court dismissed the writ petition filed against the assessment order passed by the Assistant Commissioner under section 73 of the Tamil Nadu Goods and Services Tax Act,2017 on the ground of Limitation. 

Shree Agencies, the petitioner filed a writ petition under Article 226 of the Constitution of India for quashing the assessment order and further directs the Commissioner to re-do the assessment following the law after granting the opportunity of a personal hearing. 

N.Murali, the counsel for the petitioner contended that the reason for approaching this Court by way of a writ petition was that as on the date of institution of the writ petition, the appeal was time-barred by a little over one month from the last date provided under the statute for condonation of delay. 

It was further submitted that the assessment order passed by the Commissioner was not as per the law and was liable to be deleted. 

Prashanth, the counsel for the department relied on the decisions made by the lower authorities and contended that they does not have any serious objectification to the suggestion of the Court that the delay may be condoned in light of the explanation and no objection to the appellate authority being directed to consider the matter on merits. 

The Court observed that the petitioner challenged the same by way of statutory appeal before the first appellate authority. 

A single-member bench comprising Anitha Sumanth (Judicial) directed the petitioner to file any appeal before the first appellate authority within one week from the date of receipt of a copy of this order.

Also held that the same shall be taken on file by the first appellate authority without reference to limitation and ensure compliance with all other statutory conditions, including pre-deposit and disposed expeditiously as per the law. 

To Read the full text of the Order CLICK HERE

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