Order Date – 02 June 2025

Parties: M/s. Thirumalai Balaji Constructions Vs Deputy Commissioner (ST), Thanjavur & The State Tax Officer, Kumbakonam

Facts –

• The Petitioner, M/s. Thirumalai Balaji Constructions, failed to file appeals against the order passed for the assessment year 2017–18, 2019–20 and 2020–21 before the Appellate Deputy Commissioner (ADC-GST) within the 90-day time limit.

Issue –

• Whether the High Court can permit the petitioner to file statutory appeals beyond the prescribed limitation period?

Order –

• The Single Bench of Hon’ble High Court observed that long after the expiry of the limitation, the present Writ Petitions have been filed and listed for admission. Although the Hon’ble Supreme Court has held that there is no scope of entertaining the Writ Petition after the expiry of the limitation, this Court has taken consistent stand to allow the petitioner under the similar circumstances to file an appeal, subject to pre-deposit of 25% of the disputed tax. This stand has not been deviated and has been followed regularly.
• Therefore, these Writ Petitions are disposed of at the time of admission by permitting the petitioner to file statutory appeal within 30 days from the date of receipt of a copy of this order, subject to the petitioner depositing 25% of the disputed tax through cash in the Electronic Cash Register or by furnishing Demand Draft for the same effect.
• Since the registration has already been cancelled, the petitioner is permitted to file physical copy of the appeals before the Appellate Commissioner, who shall dispose of the same without reference to limitation.