The High Court of Madras, condoned a 7-day delay in the filing of a Goods and Service Tax (GST) appeal, which was caused by the assessee’s lack of GST knowledge, portal access, and reliance on an auditor who failed to inform about the assessment proceedings
Parasakthi Transport,petitioner-assessee, was in the transport business and lacked GST knowledge and portal access. The petitioner relied entirely on an auditor, who failed to inform about the assessment proceedings. As a result, the petitioner missed the personal hearing, and an ex-parte assessment order was passed on 12.06.2024.
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The petitioner became aware of the order only on 12.10.2024 and filed an appeal immediately. However, the appeal was rejected due to a 7-day delay.
The petitioner explained that the delay was unintentional and caused by the auditor’s failure to communicate. Aggrieved by the rejection, the petitioner filed the writ petition.
The Government Advocate appearing for the respondents did not oppose the petition and submitted that the Court may pass suitable orders if it was satisfied that there was sufficient and reasonable cause for the delay.
A single member bench Justice Vivek Kumar Singh heard both sides and went through the records.It noted that the delay happened because the petitioner lacked GST knowledge, had no portal access, and depended on an auditor who failed to inform about the assessment. The Court found this to be a reasonable cause for the delay.
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It condoned the 7-day delay and allowed the writ petition. The appellate authority’s order was set aside, and the Court directed the first respondent to consider the appeal on merits after giving the petitioner an hearing opportunity.
In conclusion, the writ petition was allowed.
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