In a recent ruling, the Madras High Court condoned the delay of 5 days in filing the appeal before the Appellate Authority (AA) due to the petitioner’s unawareness of the Goods and Services Tax ( GST ) notice posted in the web portal.
SKV Industries, the petitioner was unaware of the assessment order because it was only uploaded in the GST web portal. Due to this lack of awareness, there was a delay of 5 days in filing the appeal. Subsequently, the appeal was dismissed due to the delay by the appellate authority.
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The petitioner filed a writ petition challenging the impugned order dated 20.06.2024 passed by the Deputy Commissioner (ST) (FAC) GST Appeal, Coimbatore. The petitioner’s counsel argued that the petitioner was unaware of the assessment order because it was only uploaded on the GST portal and no personal notice was issued. The petitioner’s counsel prayed to condone the delay of 5 days.
On the other hand, the legal representative of Revenue T.N.C. Kaushik (Additional Government Pleader) argued that the notices were duly uploaded on the GST portal and it is the petitioner’s fault for not availing the opportunity. Further, the counsel admitted that no personal hearing opportunity was given before passing the order. Thus, prayed to condone the delay and pass the necessary order.
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Justice Krishnan Ramasamy heard both side’s arguments and observed the submissions. The court noted that the petitioner was unaware of the order passed by the respondent and was satisfied with the petitioner’s reasons which caused the delay. Therefore, the court decided to condone the delay of 5 days.
Further, the court directed the Appellate Authority to take the appeal on record and pass an appropriate order based on merits and in accordance with the law after providing sufficient opportunity. Thus, the petitioner’s writ petition was disposed of with no costs, and connected miscellaneous petitions were also closed.
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