Auditor Misplaced Requisite Papers Causes 32 days delay in filing GST Appeal: Madras HC condones Delay [Read Order]
The delay was neither deliberate nor motivated by malafide intent, but rather due to an unavoidable and genuine mistake on the part of the auditor.
![Auditor Misplaced Requisite Papers Causes 32 days delay in filing GST Appeal: Madras HC condones Delay [Read Order]](https://images.taxscan.in/h-upload/2025/06/30/2057096-gst-appeal-condones-delay.webp "Auditor Misplaced Requisite Papers Causes 32 days delay in filing GST Appeal: Madras HC condones Delay [Read Order]")
The Madras High Court has condoned a 32-day delay in filing a GST ( Goods and Services Tax ) appeal caused by the petitioner’s auditor misplacing critical papers needed for filing after finding the reason was genuine.
Tvl. Arunai Computer Forms, the petitioner approached the High Court challenging the rejection of its appeal under Section 74 of the GST Act by the Deputy Commissioner (CT) (GST Appeals), Vellore, on grounds of limitation.
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The original assessment order against the petitioner was passed on 20 June 2024, and the law required the appeal to be filed within the prescribed time limit along with a mandatory pre-deposit of 10% of the disputed tax.
However, due to the auditor’s oversight in misplacing the necessary documents, the proprietor could only file the appeal on 22 October 2024 , 32 days after the allowable period had lapsed.
The appellate authority rejected the appeal outright for being time-barred, stating that it was beyond the condonable period provided under the GST Act.
Aggrieved by this, the petitioner moved the High Court, arguing that the delay was neither deliberate nor motivated by malafide intent, but rather due to an unavoidable and genuine mistake on the part of the auditor, which ought not to deprive them of their right to appeal on merits.
The petitioner's explanation for the delay seemed sincere, said Justice KrishnanRamasamy, who also concluded that substantial justice should not be subjugated to rigorous procedural schedules, particularly because the taxpayer had already made the mandatory pre-deposit to keep the appeal pending.
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Accordingly, the Court set aside the Deputy Commissioner’s order dated 25 February 2025 rejecting the appeal and directed the GST Appellate Authority to admit the delayed appeal, hear the matter afresh on merits, and pass appropriate orders in accordance with law after giving the taxpayer sufficient opportunity to be heard. The writ petition was thus allowed.
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