Facts of the Case

Tvl Kamatchi Plasters, Tuticorin, holding GSTIN 33AKXPS6101P1ZF, sought a mandamus directing the first respondent to accept and number its appeal in Form APL-01 dated 10.07.2024 against an assessment order dated 09.06.2023, and to hear the appeal on merits under Section 107 of the GST Act. After the assessment order, the petitioner had first filed a rectification petition, which was rejected on 11.05.2024. The subsequent appeal filed on 10.07.2024 was rejected as delayed by order dated 25.10.2024, and a re-submitted appeal filed on 09.12.2024 was again rejected on 27.02.2025, once more on the ground of delay.

Issues Involved

  1. Whether the petitioner, having pursued a rectification petition before filing the appeal, was entitled to exclusion of the intervening period under Section 14 of the Limitation Act, 1963, while computing the limitation for the GST appeal.
  2. Whether the mandamus sought — to accept and number the original appeal — was the appropriate relief, given that the rejection orders themselves were never separately challenged by certiorari.

Petitioner's Arguments

  • The rectification petition was filed promptly after the assessment order, and only after its rejection did the petitioner file the appeal, so the time spent bona fide pursuing rectification ought to be excluded under Section 14 of the Limitation Act.
  • Both rejection orders, dated 25.10.2024 and 27.02.2025, wrongly treated the appeal as time-barred without accounting for this exclusion.

Respondent's Arguments

  • The Government Advocate did not seriously resist the underlying entitlement to exclusion of time, and the matter was disposed of by consent at the admission stage itself.

Court Order / Findings

  • The Court observed that if the petitioner was aggrieved by the rejection orders dated 25.10.2024 and 27.02.2025, the proper course would have been to seek certiorari against them, rather than mandamus to number the original appeal.
  • Nonetheless, the Court held that the rejection of the appeal could not be countenanced, as the petitioner was entitled to the benefit of exclusion of time under Section 14 of the Limitation Act, 1963, while computing limitation for the appeal.
  • The third respondent, the Appellate Deputy Commissioner (GST), was suo motu impleaded, and directed to entertain and dispose of the appeal on merits as expeditiously as possible, applying the Section 14 exclusion.
  • The writ petition was disposed of with no order as to costs.

Important Clarification

  • Time bona fide spent pursuing a rectification petition before an assessment order can be excluded under Section 14 of the Limitation Act, 1963, while computing the limitation period for filing a GST appeal under Section 107.
  • Even where the correct writ remedy against a rejection order would technically have been certiorari, courts will mould relief to ensure the appeal is heard on merits rather than dismissed on a technical limitation point.

Sections Involved

  • Section 107, GST Act, 2017 – appeal to Appellate Authority against orders of the adjudicating authority.
  • Section 161, GST Act, 2017 – rectification of errors apparent on the face of the record.
  • Section 14, Limitation Act, 1963 – exclusion of time spent bona fide in another proceeding.

Decision – In Favour of

The decision is in favour of the assessee, Kamatchi Plasters — the appellate authority was directed to entertain and decide the appeal on merits, applying the Section 14 exclusion.

Case Details

Madurai Bench of Madras High Court – W.P.(MD) No. 21334 of 2025 – Coram: Hon'ble Mr. Justice C. Saravanan – Order dated 05.08.2025.

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