In a case involving the 20-days delay in filing the appeal, the Madras High Court directed the GST ( Goods and Services Tax ) authorities to condone the delay of 20 days. The court set aside and remanded the order rejecting the appeal.
The Petitioner, A J Textiles represented by its counsel submitted that the order dated 08.08.2023 was carried in appeal. This appeal, however, was rejected by the appellate authority on grounds that it was filed beyond the condonable period specified in sub-section 4 of Section 107 of applicable GST enactments i.e., CGST Act & TNGST Act. The appeal had been lodged on 28th December 2023, just 20 days past the condonable period.
In response, Mr. V. Prashanth Kiran, Government Advocate, argued against the admissibility of the appeal under statutory provisions.
After reviewing the appellate order and considering the submissions, the bench of Justice Senthilkumar Ramamoorthy found merit in the petitioner’s contention regarding the slight delay in filing the appeal. Recognizing the interest of justice, the Madras High Court set aside the appellate order and remanded the matter to the appellate authority.
The court directed that if the petitioner resubmits the appeal within 10 days from receiving the court’s order, the appellate authority must accept and adjudicate the appeal on its merits without further consideration of the limitation issue.
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