Madras HC dismisses petition on TNGST order but grants 2-week extension for appeal filing, waiving limitation concerns.

The HC of Madras dismissed the Writ Petition challenging an order under the Tamil Nadu Goods and Services Tax Act, 2017, due to an expired statutory appeal period. However, the court granted the petitioner a two-week extension to file an appeal, allowing it to be accepted without regard to the limitation period, provided all statutory conditions, including pre-deposit, are fulfilled. No costs were imposed, and connected Miscellaneous Petitions were closed.

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Issues involved:
Challenge to order under Tamil Nadu Goods and Services Tax Act, 2017 due to expired statutory time limit for appeal.

Analysis:

Issue 1: Statutory Appeal Time Limit
The petitioner sought to challenge an order dated 28.01.2022 under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017, despite the statutory time limit for appeal having expired. The petitioner was unaware of the order until coercive recovery measures were initiated. The court noted that the order had been uploaded on the portal but the petitioner had not been informed of it. The petitioner, represented by Mr. Adithya Reddy, filed a Writ Petition due to the delay in becoming aware of the order.

Issue 2: Acceptance of Appeal
The learned Additional Government Pleader, Mr. TNC. Kaushik, representing the respondent, accepted notice and was prepared to proceed with the matter at the stage of admission. Mr. Kaushik did not object to the petitioner's request to file a statutory appeal despite the expiry of the time limit. The court granted the petitioner a two-week extension to file the appeal. If the appeal is filed within this period, it will be accepted without reference to the limitation period, subject to compliance with other statutory conditions, including pre-deposit.

Conclusion
The High Court of Madras, presided over by THE HONOURABLE DR. JUSTICE ANITA SUMANTH, dismissed the Writ Petition but granted the petitioner two weeks to file an appeal challenging the order under the Tamil Nadu Goods and Services Tax Act, 2017. The court allowed the appeal to be filed without considering the limitation period, provided all other statutory requirements, including pre-deposit, are met. The judgment concluded without imposing any costs on the parties involved, and the connected Miscellaneous Petitions were closed.

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