Appellate Authority Directed to Decide Appeal on Merits Within 3 Months While Assessment Kept in Abeyance During Pendency of Appeal | HC

Case Details: Madurai Radha Travels vs. Assistant Commissioner (ST) (FAC) - [2025] 172 taxmann.com 442 (Madras)

Judiciary and Counsel Details

• Vivek Kumar Singh, J.
• K. Prabhakar, for the Petitioner.
• J.K. Jayaselan, Government Adv. for the Respondent.

Facts of the Case

The petitioner, an assessee under the CGST Act challenged the assessment proceedings initiated against him. The dispute arose from proceedings under Form DRC-07, culminating in an order under Section 73 of the CGST Act, along with an attachment notice under Form DRC-13. Aggrieved by the final order issued pursuant to an earlier show cause notice, the petitioner filed an appeal before the Joint Commissioner of CGST and Central Excise (Appeals), Coimbatore at Madurai. Contending that the appeal remained pending, the petitioner sought relief from the Hon’ble High Court, requesting that the appellate authority be directed to decide the matter on merits while keeping the assessment order in abeyance.

High Court Held

The Hon’ble High Court held that the Joint Commissioner of CGST and Central Excise (Appeals), Coimbatore at Madurai must adjudicate the appeal on merits and pass an appropriate order in accordance with the law within three months from the date of receipt of the court’s order. The court further directed that, in the interim, the assessment orders shall remain in abeyance pending the disposal of the appeal. The court clarified that it had not expressed any opinion on the merits of the matter, leaving it open for the appellate authority to decide independently. Accordingly, the writ petition was disposed of, with no order as to costs, and all connected miscellaneous petitions were closed.