Madras High Court
C. Loganathan vs The Deputy Commissioner (St) on 8 April, 2022
W.A.No.963 of 2022
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.04.2022
CORAM
THE HON'BLE MR. JUSTICE R. MAHADEVAN
and
THE HON'BLE MR.JUSTICE J. SATHYA NARAYANA PRASAD
Writ Appeal No.963 of 2022
C. Loganathan ..
Appellant
Versus
The Deputy Commissioner (ST)
O/o. The Deputy Commissioner (ST)
Inspection-II
No.1 Greams Road
Nungambakkam, Chennai - 600 006 .. Respondent
Appeal filed under Clause 15 of Letters Patent against the order
dated 01.12.2021 passed in W.P. No. 17519 of 2021 on the file of this
Court.
For Appellant : Mr. S. Muthu Venkataraman
For Respondent : Mr. C. Harsha Raj
Additional Government Pleader
JUDGMENT
[Judgment of the Court was delivered by R.MAHADEVAN,J.]
This Writ Appeal is filed by the appellant seeking to set aside the
order dated 01.12.2021 passed in W.P. No. 17519 of 2021.
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W.A.No.963 of 2022
2. The appellant claims himself to be a poor car mechanic and
he does not possess even a basic school education besides having
challenged language skills. According to him, he did not have any taxable
income for the periods from 2017-2018 to 2020-2021. However, as per
the advise of his well wishers, he engaged a tax consultant to take care of
his returns and accordingly, the said tax consultant filed 'nil' return on
behalf of the appellant. It is claimed by the appellant that during
February 2020, exploiting his ignorance, his GST Registration was
misused by some third parties by creating artificial sale transactions in the
name of five companies. On coming to know about the misdeeds, a
detailed complaint was given by the appellant. While so, to his shock and
surprise, demand notices dated 09.12.2020 and 01.02.2021 were issued
by the State Tax Officer, Grade II, Inspection II, Chennai – 6, calling
upon the appellant to pay tax to the tune of Rs.1,47,27,932/- for the
period from April 2019 to March 2020, including penalty. Subsequently,
an order was passed by the respondent authorities on 09.02.2021
confirming the said demand. Thereafter, the appellant was issued with
notice dated 24.06.2021 calling upon him to pay the tax along with
penalty. Upon receipt of the same, he sent legal notice dated 19.07.2021,
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W.A.No.963 of 2022
however, the same was not considered. Stating that due to ignorance of
the legal consequences, he could not file the appeal against the order
passed, he invoked the writ jurisdiction by filing W.P. No. 17519 of 2021
seeking to issue a direction to the respondent to take his appeal through
off-line mode, based on his legal Notice dated 19.07.2021. However, the
learned Judge, by order dated 01.12.2021, disposed of the writ petition in
the following terms:
“3.Since the petitioner has now received a copy of
the aforesaid Assessment Order dated 09.02.2021
bearing reference Order in GST
No.33AGGPC9974M1ZW/2019-2020, liberty is given to
the petitioner to file an Appeal before the Appellate
Commissioner in accordance with the relevant Rules
within a period of thirty days from the date of receipt of
a copy of this order. If such Appeal is filed by the
petitioner within the aforesaid period, the Appellate
Commissioner shall thereafter take up the Appeal and
dispose the same within a period of three months in
accordance with law and on merits. The respondent shall
keep the recovery proceeding in abeyance till such
time.”
The aforesaid order passed by the learned Judge is under challenge in this
writ appeal by the appellant.
3. The learned counsel for the appellant submitted that the
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W.A.No.963 of 2022
order copy was received by the appellant on 28.01.2022, however, owing
to the very high stakes involved in the case, which require the appellant to
pay huge amount towards pre-deposit, the statutory appeal could not be
filed by him, within the time limit specified by the learned Judge. The
learned counsel further submitted that the Honourable Supreme Court, in
order to mitigate the hardships faced by the litigants due to the on-set of
Covid-19 Pandemic, passed an order dated 23.03.2021 in MA.No.21 of
2022 in MA.No.665 of 2021 in suo motu WP (C)No.3 of 2020 In Re:
Cognizance for extension of Limitation, whereby the period of limitation
in filing the petitions/ applications/ suits/ appeals / all other proceedings,
irrespective of the period of limitation prescribed under the General or
Special Laws, shall stand extended with effect from 15.03.2020 until
further orders. The Hon'ble Supreme Court, in effect, extended the
limitation period for filing of appeal in all cases, where the limitation
expires during the period between 15.03.2020 till 28.02.2022 for 90
days from 01.03.2022. The above verdict is also applicable to the
assessment order in question, as it falls within the period from
15.03.2020 till 28.02.2022. Therefore, the learned counsel prayed that
the appellant may be permitted to file the statutory appeal against the
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W.A.No.963 of 2022
assessment order passed by the respondent, within the prescribed time
limit namely 90 days from 01.03.2022 to 28.05.2022.
4. On the above contentions, Heard Mr. C. Harsha Raj, learned
Additional Government Pleader appearing for the respondent, who fairly
agreed for the extension of time for filing appeal by the appellant, in the
light of the order of the Hon'ble Supreme Court referred to above.
5. Considering the limited relief sought by the learned counsel
for the appellant, which has also been agreed on the side of the
respondent, this court grants time for filing the statutory appeal by the
appellant, within 90 days from 01.03.2022.
6. The order of the learned Judge dated 01.12.2021 in
WP.No.17519 of 2021 stands modified to the extent as indicated above.
Accordingly, this writ appeal stands disposed of. No costs.
[R.M.D., J.] [J.S.N.P., J.]
08.04.2022
msr/rsh
Index:Yes/no
R.MAHADEVAN, J.
and
J.SATHYA NARAYANA PRASAD, J.
https://www.mhc.tn.gov.in/judis
W.A.No.963 of 2022
msr/rsh
To
The Deputy Commissioner (ST)
O/o. The Deputy Commissioner (ST),
Inspection-II,
No.1 Greams Road,
Nungambakkam, Chennai - 600 006.
W.A. No.963 of 2022
08.04.2022
https://www.mhc.tn.gov.in/judis
