[Cites 3, Cited by 0]
Madras High Court
M/S.Navasakthi Township Developers ... vs Commissioner Of Central Excise on 11 March, 2026
Author: C.Saravanan
Bench: C.Saravanan
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 11.03.2026
CORAM :
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.8274 of 2026
AND
WMP No.10867 of 2026 in WP.No.32274 of 2015
WP.No.8274 of 2026
M/s.Navasakthi Township Developers Pvt.Ltd.,
Rep.by its Managing Director
East Coast Road (Puducherry-Cuddalore Road)
Periyakattupalayam Village
Ariyanuppam Post
Puducherry-605 007. ... Petitioner
Vs.
1.Commissioner of Central Excise
& Service Tax
Post Box No.104
Guber Avenue
Puducherry 605 001.
2.Customs, Excise and Service Tax Appellate
Tribunal, 26 Haddows Road
Shastri Bhavan Annex, 1st Floor
Chennai 600 006. ... Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India, for
issuance of a Writ of Mandamus, directing the 2nd Respondent to accept the
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Appeals on payment of 7.5 of Service Tax amount against Order In Original
No. 19 and 20 of 2015 ST C dated 07.07.2015 passed by the 1st Respondent
by extending the time limit fixed vide Order dated 20.01.2020 passed in
W.P.32274 of 2015 by this Honble Court.
WMP No.10867 of 2026 in WP.No.32274 of 2015
M/s.Navasakthi Township Developers Pvt. Ltd.,
Rep.by its Managing Director
East Coast Road (Puducherry-Cuddalore Road)
Periyakattupalayam Village
Ariyanuppam Post
Puducherry-605 007. ... Petitioner
Vs.
Commissioner of Central Excise
& Service Tax
Post Box No.104
Guber Avenue
Puducherry 605 001. ..Respondent
Prayer: Writ Miscellaneous Petition filed under Article 226 of the
Constitution of India, to extend the time limit fixed by this Honble Court vide
Order dated 20.01.2020 in W.P. No. 32274 of 2015 for filing the statutory
appeal before the Customs, Excise and Service Tax Appellate Tribunal,
Chennai against the Order In Original No. 19 & 20 of 2015 (ST) (C) dated
07.07.2015 passed by the Respondent.
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For Petitioner : Mr.T.Ramesh
For Respondents : Mr.Sai Srujan Tayi
Senior Standing Counsel
and
Ms.Pooja Jain
Junior Standing Counsel
COMMON ORDER
By this common order the above miscellaneous petition and the
writ petition are disposed of.
2.This the second round of litigation before this Court.
3.Earlier, the petitioner had suffered an adverse order dated
07.07.2015 in the hands of the respondent vide order in Original No.19
& 20/2025 (ST)(C)/C.No.V/ST/15/103/2013-ST-ADJ. The petitioner
filed WP.No. 32274 of 2015, challenging the aforesaid order dated
07.07.2015.
4.The aforesaid writ petition was disposed by this Court vide
order dated 20.01.2020 with the following observation :-
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“5. That being the case, I am of the view that the
Petitioner should be allowed to file statutory appeal before
the Tribunal within a period of three months from the date of
receipt of a copy of this order. It is needless to state that
while filing the appeal, the Petitioner shall deposit 7.5% of
tax along with the appeal. The writ Petition stands disposed
with the above observation. If such an appeal is filed within
the above period, the Tribunal is requested to take up the
appeal on merits without reference to the question of
limitation. No costs. Consequently, connected miscellaneous
petition is closed.
5.It appears that the order was eventually dispatched by the
Registry of this Court on 07.05.2020, by which time, the Country was
under lockdown due to COVID 19 from March 2020.
6.It is in this background, the petitioner has now approached this
Court for a direction to the Tribunal/2 nd respondent in WP.No.8274 of
2026 to entertain the appeal.
7.When the above writ petition in WP.No.8274 of 2026 was listed
for admission, this Court was of the view that the petitioner ought to
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have filed an application for extending the time limit prescribed vide
order dated 20.01.2020 of this Court in WP.No.32274 of 2015. Hence,
the above miscellaneous petition WMP No.10867 of 2026 has now filed
by the petitioner in WP.No.32274 of 2015 with the following Prayer:
“to extend the time limit fixed by this Honble Court vide Order
dated 20.01.2020 in W.P. No. 32274 of 2015 for filing the statutory
appeal before the Customs Excise and Service Tax Appellate Tribunal
Chennai against the Order In Original No. 19 & 20 of 2015 STC dated
07.07.2015 passed by the Respondent or pass such other order or
orders as this Honble Court may deem fit and proper in the facts and
circumstances of the case and thus render justice”.
8.The Tribunal before which the appeal has to be filed has powers to
condone the delay in filing the appeal beyond three months, as per Clause (5)
to Section 86 of the Finance Act, 1994.
9.The learned counsel for the respondents would submit that the
demand that has been confirmed pertains to the tax period 2010-2013 and that
the petitioner is not a small concern, but established Real Estate Business
Enterprises incorporated under the provisions of the Companies Act, 1956.
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10.It is further submitted that there is an enormous delay in
approaching this Court for extension of time and therefore, WP.No.8274 of
2026 and WMP.No.10867 of 2026 in WP.No.32274 of 2015 shall be
dismissed, as the petitioner was not serious in pursuing the appeal remedy as
per the order dated 20.01.2020.
11.At this stage, the learned counsel for the petitioner would submit
that the petitioner may be subjected to such other terms as a condition in
addition to the condition prescribed vide order dated 20.01.2020 for granting
liberty to prefer an appeal.
12.Having considered the submissions made by the learned counsel for
the petitioner and the learned counsel for the respondents and taking note of
the reality, the writ petition and the miscellaneous petition is disposed of by
extending the time limit by another 30 days from today to file an appeal
subject to the petitioner complying with the terms and conditions of the order
dated 20.01.2020 together with additional pre-deposit of Rs.12,00,000/- over
and above 7.5% ordered vide order dated 20.01.2020.
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13. Needless to state that the amount so deposited shall be appropriated
or adjusted or refunded, subject to the final order to be passed by the Tribunal
in the proposed appeal to be filed by the petitioner.
14.It is made clear that in cases the petitioner fails to comply with the
above stipulation, this writ petition and the writ miscellaneous petition shall
be deemed to have been dismissed today by this order.
15.In the result, Miscellaneous petition is ordered as above and the writ
petition is dismissed. No costs.
11.03.2026
Neutral Citation : Yes / No
kp
Note: Issue order copy on 12.3.2026
To:
1.Commissioner of Central Excise
& Service Tax, Post Box No.104
Guber Avenue Puducherry 605 001.
2.Customs, Excise and Service Tax Appellate
Tribunal, 26 Haddows Road
Shastri Bhavan Annex, 1st Floor
Chennai 600 006.
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C.SARAVANAN, J.
kp
and
W.M.P.Nos10867 of 2026
11.03.2026
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