Delay in Filing GST Appeal Due to Proprietor’s Health: Madras HC Dismisses Petition, Allows to File Appeal as Partial Tax Recovered [Read Order]

The Madras High Court has allowed a proprietary firm a fresh opportunity to file an appeal against a GST ( Goods and Services Tax ) demand order after condoning delay caused due to the ill health of its proprietor.

The writ petition was filed by Sixer Marketing, represented by its proprietor Narpatkumar, challenging the impugned demand order dated 27th February 2025 passed under Section 73 of the CGST/TNGST Act for the tax period April 2020 to March 2021.

When the matter came up before Justice Krishnan Ramasamy, counsel for the petitioner submitted that there had been a delay of 30 days in filing the statutory appeal only because of the health issues faced by the proprietor.

The counsel further pointed out that despite this, the tax department had already recovered nearly 49% of the total disputed demand amounting to Rs. 17,67,734 with Rs. 8,69,827 already appropriated through recovery proceedings.

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Considering the facts and the submissions, the High Court noted that the petitioner had restricted its relief to seeking permission to file a delayed appeal rather than pressing for the broader challenge to the demand itself.

The Court found merit in the explanation offered for the delay and observed that denying the petitioner a chance to contest the order on technical grounds would cause undue hardship, especially since a substantial portion of the tax had already been recovered.

Accordingly, the Court dismissed the writ petition but granted the petitioner liberty to file an appeal before the competent appellate authority within two weeks from receipt of the order.

The Court directed that if such an appeal is filed, the appellate authority shall entertain and decide it on its own merits without insisting on the limitation period and after affording a reasonable opportunity of hearing to the taxpayer.

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