Delay in GST Appeal Filing: Madras HC allows to File appeal Physically as Registration Cancelled [Read Order]

Justice C. Saravanan observed, while granting liberty to file appeal on pre-deposit observed that “Although the Hon’ble Supreme Court has held that there is no scope of entertaining the Writ Petition after the expiry of the limitation, this Court has taken consistent stand to allow the petitioner under the similar circumstances to file an appeal, subject to pre-deposit of 25% of the disputed tax. This stand has not been deviated and has been followed regularly.”

The petitioner, M/s. Thirumalai Balaji Constructions had not filed statutory appeals within the prescribed 90-day period against the assessment orders dated 30.09.2024, which had raised a cumulative GST demand of over ₹90 lakh, including tax, interest, and penalty. Instead, the petitioner approached the High Court seeking to quash the assessment orders.

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The court observed that since the petitioner’s GST registration had already been cancelled, electronic filing of appeal was not possible through the common portal. Recognizing this practical impediment, the Court allowed the petitioner to file physical appeals before the Appellate Commissioner.

As a condition for admission of the appeal, the petitioner was directed to deposit 25% of the disputed tax amount either through the electronic cash ledger or via demand draft within 30 days from the date of receipt of the order.

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The Appellate Commissioner was instructed to consider the appeals on their merits, without reference to limitation, and to pass speaking orders within three months of appeal numbering, after granting a fair hearing to the petitioner.

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