Accountant Failed to Communicate GST Assessment Order Details with Assessee in Time: Madras HC Condones 214-Day Delay in Appeal [Read Order]

The Madras High Court condoned an appeal filed with a delay of 214 days that occurred due to a failure on part of the Accountant of the petitioner-assessee to notify them about a GST ( Goods and Services Tax ) assessment order passed by a lower authority.

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An assessment order was passed on 13.02.2025. No appeal was filed within the prescribed time limit due to an error by the petitioner’s accountant and the appeal was filed with a delay of 214 days which is beyond the condonable period. This appeal was rejected by the Deputy Commissioner vide rejection order dated 04.02.2026 on the aspect of limitation.

The counsel for the petitioner, N. Sudalai Muthu, submitted that the petitioner had already paid the 10% statutory pre-deposit while filing the appeal and is willing to pay an additional 10% of disputed tax amount to condone the delay in filing the appeal.

The counsel for the respondents submitted that the delay may be condoned, subject to the terms and requests that the Court makes to pass an appropriate order.

The High Court found the reason for the delay to be genuine and was inclined to condone the delay. The Court passed an order according to which the petitioner is subjected to a payment of an additional 10% of the disputed tax amount to the Deputy Commissioner, following which the appellate authority shall take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible.

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The bench of Justice Krishnan Ramasamy accordingly disposed of the petition without costs.

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