Madras HC Condones 1-Day Delay in GST Appeal Filing Caused by Non-Notification of Ex Parte Assessment Order on Portal [Read Order]
The Court found that the reasons for the delay were genuine and set aside the rejection order.
![Madras HC Condones 1-Day Delay in GST Appeal Filing Caused by Non-Notification of Ex Parte Assessment Order on Portal [Read Order]](https://images.taxscan.in/h-upload/2025/08/09/2074715-madras-hc-gst-appeal-filing-non-notification-ex-parte-assessment-order-portal-taxscan.webp "Madras HC Condones 1-Day Delay in GST Appeal Filing Caused by Non-Notification of Ex Parte Assessment Order on Portal [Read Order]")
The Madras High Court condoned a one-day delay in the filing of a GST ( Goods and Services Tax ) appeal, holding that the petitioner’s reason for missing the deadline was genuine. The petitioner, M/s Sufa Engineers had challenged the impugned order dated 22 April 2025, by which the first respondent rejected their appeal on limitation grounds. An ex parte assessment order passed on...
The Madras High Court condoned a one-day delay in the filing of a GST ( Goods and Services Tax ) appeal, holding that the petitioner’s reason for missing the deadline was genuine.
The petitioner, M/s Sufa Engineers had challenged the impugned order dated 22 April 2025, by which the first respondent rejected their appeal on limitation grounds. An ex parte assessment order passed on 30 January 2024, which was only uploaded on the GST portal without any direct notification.
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The petitioner claimed they failed to notice the GST order in time and consequently filed the appeal on 30 May 2024, exceeding the prescribed limitation period by just one day. Since the delay was technically beyond the condonable period under the statute, the appeal was dismissed at the threshold.
During the hearing, counsel for the petitioner requested the Court to condone the delay, submitting that the lapse was inadvertent and caused solely by the manner in which the order was communicated.
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On the contrary, the Government Advocate appearing for the respondents did not oppose the plea and supported the request for condonation.
The Court found that the reasons for the delay were genuine and set aside the rejection order. It condoned the delay of one day in filing the appeal and directed the first respondent to take the appeal on record and adjudicate it on merits.
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