Madras High Court
Tvl. Hitatchi Payment Services ... vs The Joint Commissioner Of Central ... on 28 June, 2021
W.P. Nos.13369, 13373, 13376 and 13378 of 20211
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.06.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. Nos.13369, 13373, 13376 and 13378 of 2021
and WMP Nos.14210, 14212 and 14213 of 2021
Tvl. Hitatchi Payment Services (P) Ltd.,
represented by its Authorised Signatory
Mr.Rashmi Ratilal Parekh,
No.23, MPL Silicon Towers,
Velacherry – Tambaram Main Road,
Pallikaranai – 600 100.
…Petitioner in the above W.Ps
Vs.
1. The Joint Commissioner of Central Tax (Appeals – II)
Newry Towers, 2054, I Block, II Avenue,
12th Main Road, Anna Nagar, Chennai – 600 040.
2. The Assistant Commissioner of Central Tax,
Pallikaranai Division, GST – South Commissionerate
692, MHU Complex, Nandanam,
Chennai – 600 035.
...Respondents in the above W.Ps
Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to
issue Writ of Certiorarified Mandamus calling for the records of the first respondent
in his order in appeal Nos.23, 24,25 and 26 /2021-JC (GSTA-II), dated 18.02.2021
and quash the same as illegal and direct the second respondent to refund the excess
tax of Rs.9,950/-, R.3,07,562/-, Rs.1,09,052/- and Rs.40,72,226/- paid for the months
of December, 2017, February, 2018, October, 2017 and January 2018.
https://www.mhc.tn.gov.in/judis/
1
W.P. Nos.13369, 13373, 13376 and 13378 of 20211
For Petitioner : Mr.S.Ramanathan
For Respondents : Mrs.Hema Muralikrishnan
Senior Standing Counsel
COMMON ORDER
Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice
for the respondents and is armed with instructions to proceed with the matter finally.
Hence, by consent of both sides, the Writ Petitions are taken up for final disposal
even at the stage of admission.
2. The only issue that arises in this case is as to whether the impugned orders
passed by the first respondent, i.e., Joint Commissioner of Central Tax (Appeals –
II) dated 18.02.2021 are liable to be set aside in the light of the judgments of the
Supreme Court, In Re: Cognizance for Extension of Limitation dated 23.03.2020,
06.05.2020, 10.07.2020, 08.03.2021, wherein suo motu cognizance has been taken
of the on-going COVID-19 pandemic and limitation for various purposes including
filing of statutory appeals, extended.
3. Original orders dated 28.05.2020 passed by R2, i.e., the Assistant
Commissioner of Central Tax, had been impugned before the first appellate
authority/R1. As per the provisions of the Central Goods and Services Tax Act,
2017, the period of limitation for filing of first appeal is 90 days, extendable by 30
days at the discretion of the appellate authority. The Supreme Court, vide judgment
https://www.mhc.tn.gov.in/judis/
2
W.P. Nos.13369, 13373, 13376 and 13378 of 20211
dated 23.03.2020, had extended limitation from 15.03.2020 till 14.03.2021 and,
vide judgment dated 27.04.2021 until further orders.
4. In the light of the aforesaid undisputed position, the first respondent is
directed to take it on file the appeals filed by the petitioner, hear the same and
dispose the same on merits after hearing the petitioner, either virtually or otherwise
in accordance with the Standard Operating Procedures in this regard, in accordance
with law.
5. These Writ Petitions are disposed. No costs. Connected Miscellaneous
Petitions are closed.
28.06.2021
sl
Index: Yes/no
Speaking/non-speaking order
To
1. The Joint Commissioner of Central Tax (Appeals – II)
Newry Towers, 2054, I Block, II Avenue,
12th Main Road, Anna Nagar, Chennai – 600 040.
2. The Assistant Commissioner of Central Tax,
Pallikaranai Division, GST – South Commissionerate
692, MHU Complex, Nandanam,
Chennai – 600 035.
https://www.mhc.tn.gov.in/judis/
3
W.P. Nos.13369, 13373, 13376 and 13378 of 20211
Dr.ANITA SUMANTH,J.
Sl
W.P. Nos.13369, 13373, 13376 and 13378 of 2021
and WMP Nos.14210, 14212 and 14213 of 2021
28.06.2021
https://www.mhc.tn.gov.in/judis/
