The Madras High Court set aside the GST ( Goods and Services Tax ) demand order passed by rejecting the Revision Petition filed by the petitioner under Section 54 of the TNGST Act, 2017 citing time barred by the limitation. The department was instructed to conduct an enquiry. The court took up the two writ petitions having the same issues.
The bench of Justice P B Balaji, on perusal of the impugned orders noted that despite granting the petitioner liberty to file revision petitions under Section 54 of the TNGST Act, 2006, within 30 days of receipt of a copy of a previous order, the impugned orders rejected the petitions as time-barred.
However, the court that the petitioner had filed the revision petitions within the stipulated time frame. Moreover, the petitioner was not afforded an opportunity to be heard before the impugned orders were issued, contravening principles of natural justice.
The High court deemed the rejection of the revision petitions on grounds of limitation as illegal. It set aside the orders on grounds of violation of principles of natural justice. The respondents were instructed to schedule an enquiry into the revision petitions and subsequently pass orders based on merit and in accordance with the law within eight weeks from the receipt of the court’s order. Accordingly, the writ petitions were allowed.
Mr.A.Thiagarajan, Senior Counsel for Mr.S.Ramesh Kumar in both WPs appeared for the petitioners and Mrs.K.Vasanthamala, Government Advocate takes notice for the Respondents.
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