Accountant’s Failure to Inform GST Proceedings and Proprietor’s Sickness: Madras HC Condones 192 Days’ Delay [Read Order]
The Court observed that the combination of the accountant’s failure to communicate important updates and the proprietor’s health constituted valid grounds for condonation.
![Accountant’s Failure to Inform GST Proceedings and Proprietor’s Sickness: Madras HC Condones 192 Days’ Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/condones-delay-Accountants-Failure-taxscan.jpg "Accountant’s Failure to Inform GST Proceedings and Proprietor’s Sickness: Madras HC Condones 192 Days’ Delay [Read Order]")
The Madras High Court condoned a delay of 192 days in filing an appeal under Goods and Services Tax ( GST ) Act considering the combined grounds of the part-time accountant’s failure to inform the proceedings and the ill health of the proprietor. The writ petition was filed challenging two key orders: the impugned demand order passed by the first respondent on 20.05.2024 and the...
The Madras High Court condoned a delay of 192 days in filing an appeal under Goods and Services Tax ( GST ) Act considering the combined grounds of the part-time accountant’s failure to inform the proceedings and the ill health of the proprietor.
The writ petition was filed challenging two key orders: the impugned demand order passed by the first respondent on 20.05.2024 and the subsequent order of the second respondent dated 08.04.2025, which rejected the petitioner’s appeal on grounds of limitation.
The petitioner, a manufacturer of wooden products, had relied entirely on a part-time accountant due to lack of GST knowledge and absence of access to the GST portal. Unfortunately, the accountant failed to inform the petitioner about the ongoing assessment proceedings.
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Therefore, the petitioner was left behind and missed attending the personal hearing, and consequently, an ex-parte assessment order was made on 20.05.2024. The petitioner did not come to know of the matter until the recovery wing came in for enforcement. In response thereto, acting immediately, the petitioner made an appeal, which was turned down by the second respondent based only on the issue of delay mainly caused by the ill health of the proprietor.
The petitioner argued before the Court that the delay of 192 days was unavoidable and arised from genuine hardships, particularly the medical condition of the proprietor. The Government Advocate appearing for the respondents submitted that the Court may pass appropriate orders if it finds sufficient cause for the delay.
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After hearing both parties and perusing the records, the bench of Vivek Kumar Singh held that the petitioner had demonstrated reasonable cause for the delay. The Court observed that the combination of the accountant’s failure to communicate important updates and the proprietor’s health constituted valid grounds for condonation.
Accordingly, the Court allowed the writ petition, condoned the 192-day delay, and set aside the appellate authority’s rejection order. The second respondent was directed to take up the appeal without reference to the limitation period and dispose of it on merits, after giving the petitioner an opportunity of hearing.
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To Read the full text of the Order CLICK HERE
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