HC Permits Separate Appeal Against Two Penalty Orders for Genuine Mistake

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.