GST Appeal Dismissed for 27-Day Delay Restored by Madras HC, Orders Disposal on Merits [Read Order]

In a relief to a GST ( Goods and Services Tax ) appellant, the Madras High Court has set aside an order dismissing an appeal due to a 27-day delay, holding that such a minor delay ought to be condoned in the interest of justice. The Court directed the appellate authority to restore and hear the appeal on merits.

The petitioner, TVL. Kandasami Balasubramaniam, had challenged an adverse assessment order dated 23.08.2024 and subsequently filed an appeal before the appropriate appellate authority.

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Under the provisions of the GST law, an appeal must be filed within 90 days from the date of the impugned order, with a further grace period of 30 days available upon showing sufficient cause.

In this case, the petitioner filed the appeal with a delay of 27 days, falling within the outer limit of condonable delay. However, the first respondent, the appellate authority dismissed the petition seeking condonation of delay, prompting the petitioner to approach the High Court.

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The Court observed that delay in such matters, especially when it falls within the statutorily condonable period, must be viewed with leniency. It stated that the appellate authority ought to be liberal and indulgent in cases of short delays, the Court found the reasons provided in the petitioner's affidavit to be satisfactory.

Justice G.R. Swaminathan, while Setting aside the impugned order, condoned the delay and remitted the matter to the file of the appellate authority. The Court further directed the authority to number the appeal and dispose of it on merits in accordance with law.

With these directions, the writ petition was allowed.

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To Read the full text of the Order CLICK HERE

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