GST Appeal Filed Late Over E-Way Bill Issue due to Illness of Managing Partner: Madras HC restores Appeal on Rs. 10k Payment [Read Order]
The court observed that the reasons for the delay to be genuine and observed that the statutory right to appeal should not be defeated for circumstances beyond the control of the taxpayer, particularly when no mala fide intention was shown.
![GST Appeal Filed Late Over E-Way Bill Issue due to Illness of Managing Partner: Madras HC restores Appeal on Rs. 10k Payment [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/2064954-eway-bill-taxscan.webp "GST Appeal Filed Late Over E-Way Bill Issue due to Illness of Managing Partner: Madras HC restores Appeal on Rs. 10k Payment [Read Order]")
The Madras High Court has condoned a 70 days delay in filing a GST ( Goods and Services Tax ) appeal which was filed late due to the illness of its managing partner. The Court restored the appeal subject to a token payment of ₹10,000 to a government medical institution. Bullmenn Motors, a partnership firm engaged in the sale and service of motorbikes and scooters in Coimbatore,...
The Madras High Court has condoned a 70 days delay in filing a GST ( Goods and Services Tax ) appeal which was filed late due to the illness of its managing partner. The Court restored the appeal subject to a token payment of ₹10,000 to a government medical institution.
Bullmenn Motors, a partnership firm engaged in the sale and service of motorbikes and scooters in Coimbatore, faced a demand and penalty order under the Tamil Nadu GST Act for alleged discrepancies in outward and inward supplies and a difference in e-way bills. The other discrepancy raised was there was a delay in filing Form GSTR-3B returns.
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After a show-cause process, the Adjudicating Authority dropped part of the proposed demands but confirmed an interest component and imposed a penalty of ₹5.82 lakh for alleged non-generation of an e-way bill.
Aggrieved by the penalty, the firm attempted to appeal under Section 107 of the TNGST Act. However, due to the managing partner’s medical treatment, the firm filed the appeal 70 days late, 40 days beyond the condonable period provided under the statute. The Appellate Deputy Commissioner rejected the appeal outright citing delay, compelling the firm to approach the High Court.
The petitioner argued that the delay was unintentional and unavoidable, as the managing partner was under medical care and the firm only came to know about the adjudication order after a phone call from the department.
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The Government Advocate appearing for the GST department did not oppose the request, but requested the Court to impose a reasonable condition for the delay to be condoned.
JusticeKrishnan Ramasamy, allowing the writ petition, found the reasons for the delay to be genuine and observed that the statutory right to appeal should not be defeated for circumstances beyond the control of the taxpayer, particularly when no mala fide intention was shown.
The Court therefore condoned the 70-day delay and directed that the appeal be taken up on file, on the condition that the petitioner deposits ₹10,000 with the Principal Government Naturopathy Medical College and Hospital in Chennai within two weeks.
Further, the High Court further directed that upon proof of such payment, the appeal must be heard and disposed of on merits in accordance with law.
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