Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise
Date: May 22, 2025
Subject Matter
90-day period for filing an appeal should be calculated from the physical dispatch date of the assessment order
Summary
In the case of Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise (Appeals), the Madras High Court ruled that the 90-day period for filing an appeal should be calculated from the physical dispatch date of the assessment order, rather than its issuance date. The petitioner faced a three-day delay in filing the appeal due to the assessment order being dated May 29, 2023, but physically dispatched only on May 31, 2023. The Court also criticized the practice of issuing a common assessment order for three separate assessment years (2017-2018, 2018-2019, and 2019-2020), emphasizing the need for separate orders. After considering the physical dispatch date and a summary proceeding submitted by the petitioner, the Court determined that the appeal was timely and set aside the rejection of the appeal. The Court instructed the respondents to accept and hear the appeal on its merits while noting that the petitioner had already deposited 10% of the disputed amount.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The present Writ Petitions have been filed for the issuance of a Writ of Certiorarified Mandamus, challenging the rejection of appeal based on the limitation and to direct the 1st respondents to take up the appeals and pass fresh orders.
2. According to the petitioner, appeal has to be filed within a period of 90 days and the respondents have stated that there is a delay of three days from the date of assessment order, dated 29-05-2023. The contention of the petitioner is that even though the assessment order is dated 29-05-2023, physically it was dispatched on 31-05-2023. Further, for three assessment years 2017-2018, 2018-2019 and 2019-2020, a common assessment order is passed. It is a settled principle that for each assessment year, the respondents are bound to pass separate assessment orders. When that was pointed out, the respondents have filed a summary proceedings on 18-08-2023. If that has been taken into account, the petitioner is well within the limitation period.
3. The learned Counsel appearing for the respondents prayed to put the petitioner on terms. The learned Counsel appearing for the petitioner submitted that already 10% has been deposited. Therefore, the same can be considered as deposit for filing the appeal. Therefore, this Court is not inclined to further increase the deposit.
4. The earlier assessment order was physically dispatched on 31-05-2023. If that is also taken into account, the petitioner’s appeal is well within the period of limitation. Therefore, as such, there is no question of delay in filing at all. Therefore, the impugned orders are set aside. The respondents are directed to take the appeal on file and hear it on merits and pass orders at the earliest.
5. With the above observations, this Writ Petitions are allowed. No costs. Consequently, connected miscellaneous petitions are closed.