Madras High Court
K.Murugan vs The Commissioner Of Central ... on 21 August, 2023
W.P.(MD).No.16111 of 2023
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 21.08.2023
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD).No.16111 of 2023
and
W.M.P.(MD).No.13499 of 2023
K.Murugan ... Petitioner
Vs.
1.The Commissioner of Central Excise (Appeals),
No.4, Lal Bahadur Sastri Road,
Bibikulam,
Madurai.
2.The Assistant Commissioner of Central GST and Excise,
No.913, Catholic Centre,
Main Road,
Kovilpatti,
Thoothukudi District. ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Mandamus, directing the first respondent
to take on file the appeal preferred by the petitioner against the order passed by
the second respondent in KVPT-000-AC-06/2021 dated 16.12.2021 without
reference to the delay by condoning the same and decide the appeal on merit
and in accordance with law.
1/6
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.16111 of 2023
For Petitioner : Mr.S.Sivailayaraja
For Respondents : Mr.R.Nandakumar,
Senior Standing Counsel,
Assisted by,
Mr.S.Ragaventhree,
Junior Standing Counsel.
ORDER
This Writ Petition is filed for Mandamus, directing the first respondent to
take on file the appeal preferred by the petitioner against the order passed by
the second respondent in KVPT-000-AC-06/2021 dated 16.12.2021 without
reference to the delay by condoning the same and decide the appeal on merit
and in accordance with law.
2. The petitioner is an ex-service man. After completion of successful
army service, the petitioner is executing “work contract” for the Government
construction under the Public Works Department. The petitioner is a license
contractor and registered under Service Tax during the VAT regime itself. The
service tax assessment was conducted for the year 2013-2014 until 2015. The
contention of the petitioner is that the respondents have not served the copy of
the assessment order dated 16.12.2021, but the petitioner came to know about
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W.P.(MD).No.16111 of 2023
the order only on 02.06.2023, when the petitioner account was frozen by the
respondents. Thereafter, the petitioner has submitted an appeal along with the
condone delay petition. The contention of the petitioner is that the order-in-
original was not served to the petitioner. However, the respondents denied the
same and has produced the copy of the acknowledgment.
3. On perusing the acknowledgment, it is seen that the petitioner's wife
has received the same. However, there was no communication between the
petitioner and his wife. Hence, the petitioner is not in a position to file an
appeal in time.
4. The learned counsel appearing for the respondents submitted that there
is a huge delay of 455 days. But learned counsel appearing for the petitioner
relied on the judgment rendered by the Gujarat High Court in the case of
M/s. Manjeet Cotton Private Limited Vs Commissioner of State Tax in
R/Special Civil Application No.16857 of 2022 dated 15.12.2022 and the
relevant portion of the order is extracted hereunder:
“9. Be that as it may, for present, the petitioner is desirous
of going to the Appellate Authority for questioning and
challenging the assessment which has been finalized and
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W.P.(MD).No.16111 of 2023
that being his right, if he has missed out on the limitation,
condoning this period of limitation in the given
circumstance, keeping the larger issue open, this petition is
allowed”.
5. Therefore, considering the facts and circumstances of the case, this
Court is inclined to allow this Writ Petition. The petitioner is directed to file an
appeal within a period of four (4) weeks from the date of receipt of a copy of
this order. The respondents are directed to take the petitioner's appeal on file
and consider the appeal on merits. As far as the delay is concerned, the
petitioner is directed to pay Rs.5,000/- (Rupees Five Thousand only) to the
respondents to condone the delay. The respondents shall consider the appeal
within a period of four (4) months therefrom.
6. In view of the above, this Writ Petition is allowed. There shall be no
order as to costs. Consequently, connected miscellaneous petition is closed.
21.08.2023
NCC : Yes/No
Index : Yes / No
Internet : Yes/ No
Nsr
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.16111 of 2023
To
1.The Commissioner of Central Excise (Appeals),
No.4, Lal Bahadur Sastri Road,
Bibikulam,
Madurai.
2.The Assistant Commissioner of Central GST and Excise,
No.913, Catholic Centre,
Main Road,
Kovilpatti,
Thoothukudi District.
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.16111 of 2023
S.SRIMATHY, J.
Nsr
W.P.(MD).No.16111 of 2023
21.08.2023
https://www.mhc.tn.gov.in/judis
