The Madras High Court overturned an appellate order and directed the Deputy Commissioner ( ST ) ( GST ) (Appeals) to adjudicate the appeal, despite a delay of 21 days in its filing.
The court’s decision came in response to the petitioner’s contention that the GST proposal had been confirmed under Section 74 of the Goods and Services Tax ( GST ) Act without fulfilling the necessary criteria stipulated by the section.
The case in question involves an order issued against the petitioner on 09.09.2023, which was subsequently appealed before the 2nd respondent. Despite the appeal being filed on 30.01.2024, beyond the prescribed condonable period, the court has intervened to ensure that the appeal is heard on its merits.
The petitioner’s appeal before the GST authorities faced rejection on the grounds of being presented beyond the condonable period as stipulated in sub-section 4 of Section 107 of applicable GST enactments.
However, upon closer examination, the court noted that the delay was a mere 21 days beyond the condonable period. Moreover, the petitioner contended that the tax proposal was confirmed under Section 74 of applicable GST enactments despite the absence of satisfying the requirements of the said section.
Upon these circumstances, a single bench of Justice Senthilkumar Ramamoorthy court set aside the appellate order dated 30.03.2024. Instead, it directed the 2nd respondent – Deputy Commissioner (ST)(GST)(Appeals) to receive and adjudicate the appeal filed by the petitioner on its merits, without delving into the question of limitation.
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