Madras High Court
WP(MD)/29272/2026 of A.Merchy Clara Vs The Commissioner of GST and on 13 October 2026
WP(MD) No. 29272 of 2026
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY
WP(MD) No. 29272 of 2026
CNR:{HCMD011453862026}
and
WMP(MD) Nos.22229 & 22230 of 2026
A.Merchy Clara,
W/o.Late Anthuvan Maria Joseph,
No.1399R, 11th Cross, Vasan Nagar South EXTN, Rettaivaikal, Nachikurichy, Post Somarasampettai, Trichirappalli – 620102.
..Petitioner(s)
Vs
1. The Commissioner of GST and
Central Excise (Appeals)
Coimbatore, Circuit Office @ Trichy,
No.1, Williams Road, Cantonment,
Trichy – 620001.
2. The Deputy/Assistant Commissioner of GST and Central Excise, Trichy -1 Division, No.1, Williams Road, Cantonment, Trichy – 620001.
..Respondent(s)
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, praying this Court for issuance of a Writ of Certiorari to call for the records on the file of the first respondent in Order-In-Appeal No.68/2026- ST-TRY-APP dated 31.07.2026 and assessment order passed by the second respondent in DIN: 20220259XN0100914528 Order-in-Original No.
WP(MD) No. 29272 of 2026
33/2022-ST/2015-2017 dated 28.02.2022 for the period from April 2015 to June 2017 under Section 73(1) of the Finance Act 1994.
For Petitioner :
Mr.N.Sudalai Muthu
For Respondents :
Mr.R.Gowri Shankar
Standing Counsel
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ORDER
Order dated 28.02.2022 was issued in relation to a proprietary concern called M/s.Knight Security Services. The petitioner's husband, the late Mr. Anthuvan Maria Joseph, was the proprietor. The said order was issued under Section 73(1) of the Finance Act 1994. The proprietor passed away on 30.05.2025. Prior thereto, an appeal was lodged. The said appeal was rejected on 31.07.2026.
2. Learned counsel for the petitioner submits that a pre-deposit of 7.5% was made while filing the appeal. Pointing out that the original order was issued without hearing the proprietor, on instructions, he submits that the petitioner agrees to remit an additional sum of Rs.5,00,000/- as a condition for remand. An endorsement to that effect has been made.
WP(MD) No. 29272 of 2026
3. Mr.R.Gowri Shankar, learned Standing Counsel, accepts notice for the respondents. He submits that the petitioner has approached this Court belatedly in respect of an order issued in 2022.
4. On perusal of the original order, it is clear that the said order was issued without hearing the proprietor of M/s.Knight Security Services. The appellate order rejects the appeal solely on the ground of limitation. Considering these aspects, subject to the remittance of an additional sum of Rs.5,00,000/- by the petitioner within 30 days from the date of receipt of a copy of this order, the impugned original order is set aside and the matter is remanded to the original authority for reconsideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within 4 months from the date of remittance of the additional sum of Rs.5,00,000/-.
5. This Writ Petition stands disposed of on the above terms. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 13-10-2026 Index: No Speaking Neutral Citation: No JEN
WP(MD) No. 29272 of 2026 To
1. The Commissioner of GST and Central Excise (Appeals), Coimbatore, Circuit Office @ Trichy, No.1, Williams Road, Cantonment, Trichy – 620001.
2. The Deputy/Assistant Commissioner of GST and Central Excise, Trichy -1 Division, No.1, Williams Road, Cantonment, Trichy – 620001.
WP(MD) No. 29272 of 2026 SENTHILKUMAR RAMAMOORTHY, J. JEN WP(MD) No. 29272 of 2026 13-10-2026