HC Permits Separate Appeal Against Two Penalty Orders for Genuine Mistake

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  • Last Updated on 2 September, 2025

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Filing Separate Appeals for Multiple Penalty Orders under GST

Case Details: Tvl. Viridis Engineering India (P.) Ltd. vs. Deputy State Tax Officer (Int), Madurai - [2025] 177 taxmann.com 631 (Madras)

Judiciary and Counsel Details

  • C.Saravanan, J.
  • A. Chandrasekaran for the Petitioner
  • R.Suresh Kumar, Additional Government Pleader for the Respondent

Facts of the Case

The petitioner-assessee approached the High Court seeking permission to file a separate appeal against a second penalty order, which had been rejected by the appellate authority. The assessee’s consignments were transported on two different lorries, resulting in two separate penalty orders. While filing a composite appeal, the assessee referred only to the first order, and the prayer in respect of the second order was not allowed. The assessee submitted that this omission was a genuine mistake and that the grounds in the composite appeal applied to both orders. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the assessee’s mistake in not filing separate appeals for the two orders appeared genuine. The grounds stated in the composite appeal were relevant for challenging both orders. Accordingly, the assessee was permitted to file a formal appeal against the second order. The appeal was to be filed within fifteen days.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied