1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]
Madras High Court condoned a 1-day delay in GST appeal filing due to the petitioner’s jaundice-related hospitalisation and directed the appeal to be heard on merits.
![1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/2069486-1-day-delay-to-file-gst-assessment-appeal-jaundice-madras-hc-condones-delay-genuine-reason-taxscan.webp "1-Day Delay to file GST Assessment Appeal Due to Jaundice: Madras HC Condones Delay Due to Genuine Reason [Read Order]")
The Madras High Court has ordered to condone a 1-day delay in filing a GST assessment appeal after noticing that the delay was caused as the petitioner was hospitalised due to jaundice. The Court set aside the rejection order issued by the DeputyCommissioner (CT) and directed the authority to hear the appeal on merits. Also Read: “Unsustainable”:Madras HC quashes GST Order Passed...
The petitioner, M/s. Nandhi Fabrics had filed a writ petition challenging the rejection of their delayed GST appeal by the Deputy Commissioner (CT) Appellate Authority. The petitioner contended that all notices regarding the assessment were uploaded on the GST portal and could not be noticed. They were unable to respond in time, which led to an ex parte assessment order.
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At the time the assessment order was issued, the petitioner was hospitalised due to jaundice. The petitioner missed the statutory deadline to file an appeal and submitted it belatedly by one day, as he was unaware of the order. Since the delay exceeded the condonable period, the appeal was rejected on limitation grounds.
The petitioner approached the High Court and prayed for the delay to be condoned and the appeal to be heard on the merits.
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The State argued that the notices were properly uploaded and that the delay was due to the petitioner’s negligence.
The Single Bench comprising Justice Krishnan Ramasamy noted that the petitioner’s contention is genuine and that the delay was not deliberate.
Accordingly, the Court set aside the rejection order and condoned the 1-day delay in filing the appeal.
The Court directed the department to take the appeal on record and dispose of it on the merits under law after providing a proper hearing.
The writ petition was disposed of with no costs.
The petitioner was represented by Nithyaesh Natraj, while P. Selvi represented the revenue.Madras High Court condoned a 1-day delay in GST appeal filing due to the petitioner’s jaundice-related hospitalisation and directed the appeal to be heard on merits.
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