P.G.Metal vs The Assistant Commissioner(St)
2026 Latest Caselaw 1577 Mad

Madras High Court

P.G.Metal vs The Assistant Commissioner(St) on 24 March, 2026

Author: D.Bharatha Chakravarthy

Bench: D.Bharatha Chakravarthy

                                                                                          W.M.P(MD)No.6090 of 2026

                             BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                                         Dated: 24.03.2026

                                                                CORAM

                                     THE HONOURABLE MR JUSTICE D.BHARATHA
                                               CHAKRAVARTHY

                                                W.M.P(MD)No.6090 of 2026
                                                          in
                                                W.P(MD)No.22015 of 2025


                      P.G.Metal
                      Rep by its Proprietor
                      Mr.Pratheesh,
                      S/o.Gopalakrishnan
                      28/196/1, Kuttaicode
                      Cheriyalur, Edaikodu,
                      Kanniyakumari-629 152.                                                  ... Petitioner

                                                                     Vs.

                      1.The Assistant Commissioner(ST)
                        Kuzhithurai Assessment Circle,
                        Kuzhithurai,
                        Kanniyakumari District.

                      2.The State Tax Officer-6(Ins)
                        Office of the Point Commission,
                        Thirunelveli,
                        Thirunelveli District.                                                ...Respondents


                                  Writ Miscellaneous Petition is filed under article 226 of the
                      Constitution of India, praying to extend time for two weeks period for
                      preparing as appeal before the appellate authority under Section 107 of the
                      CGST Act, 2017, in W.P(MD)No.22015/2025 dated 12.08.2025.


                      1



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                                                                                             W.M.P(MD)No.6090 of 2026

                                        For Petitioner                  :Mr.V.Selva Kumar
                                        For R1 & R2                     :Mr.R.Suresh Kumar
                                                                        Additional Government Pleader

                                                                  ORDER

This writ miscellaneous petition is filed to extend the time for two

weeks, for preferring an appeal before the appellate authority under Section

107 of the CGST Act, in W.P(MD)No.22015 of 2025 dated 12.08.2025.

2.Upon perusing the affidavit filed in support of the application as

well as the order dated 12.08.2025, it can be seen that when the petitioner

earlier filed the writ petition an opportunity was given to the petitioner on

condition to deposit 25% of the disputed tax amount and the matter stood

remanded back to the original authority.

3.It is submitted that the petitioner has not complied with the said

condition.

4.Upon perusing the affidavit, the petitioner has only stated that after

obtaining the copy of the order, the petitioner has misplaced the copy of the

order. Even now, the petitioner is not praying any extension of time to

deposit that 25%. The petitioner is submitting that time should be extended

for filing appeal. The same is beyond the purview of the order that is passed

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in W.P(MD)No.22015 of 2025. If the order itself has to be changed, then the

petitioner has to file an appeal or a review as the case may be. It cannot be

prayed in the guise of an extension of time petition. Further upon reading

the affidavit, no meaning could be deciphered for the prayer made.

5.Accordingly, finding no merits, the Writ Miscellaneous Petition

stands dismissed.

24.03.2026

NCC:Yes/No Ns To

1.The Assistant Commissioner(ST) Kuzhithurai Assessment Circle, Kuzhithurai, Kanniyakumari District.

2.The State Tax Officer-6(Ins) Office of the Point Commission, Thirunelveli, Thirunelveli District.

D.BHARATHA CHAKRAVARTHY, J.

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Ns

in

24.03.2026

https://www.mhc.tn.gov.in/judis ( Uploaded on: 26/03/2026 03:48:12 pm )