GST Appeal Delayed for 1 day as Due Date was Sunday, Dept Refuses to Condone Delay: Madras HC Condones delay [Read Order]

The Madras High Court has condoned a one-day delay in filing a GST ( Goods and Services Tax ) appeal caused by the due date falling on a Sunday.

The petitioner, M/s Star Cones, represented by its proprietor, Manoharan, challenged the rejection order dated March 24, 2025, issued by the DeputyCommissioner (GST-Appeal), Salem. The petitioner’s appeal was dismissed by the GST appellate authority merely because it was filed a day late, despite the last date being a public holiday.

The appeal was due on or before July 28, 2024, and the dispute arose from an ex parte assessment order issued on April 28, 2024. However, there was only a one-day technical delay when the appeal was filed on July 29, 2024, the next business day, because July 28 was a Sunday.

Despite the minimal delay and the fact that the petitioner had already deposited 10% of the disputed tax amount as required for filing an appeal, the department refused to condone the delay, citing it as beyond the permissible period.

As a result, the petitioner approached the High Court under Article 226 of the Constitution, seeking a writ of certiorarified mandamus to quash the rejection order and allow the appeal to be heard on merits.

During the hearing, the counsel for the petitioner submitted that the delay was unintentional and due solely to the public holiday. The petitioner had taken all necessary steps, including timely payment of the pre-deposit. In response, the state’s counsel argued that notices had been properly uploaded and that the delay arose due to the petitioner’s own lapse.

After considering both sides, Justice Krishnan Ramasamy held that the reason for the delay was genuine and unavoidable.

The Court noted that the last date fell on a Sunday, which was beyond the petitioner’s control, and that the subsequent filing on Monday should be treated as within time, especially since the petitioner had acted in good faith and complied with the statutory pre-deposit requirement. The bench found the reasons of the petitioner genuine.

Accordingly, the Court set aside the impugned order and directed the appellate authority to entertain the appeal and dispose of it on merits, after giving the petitioner an adequate opportunity of hearing.

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