Madras HC Condones 150-Day Delay, Directs Additional 10% Disputed GST Before Appeal is Heard [Read Order]

The Madras High Court recently allowed an appeal to be heard by the Adjudicating Authority after condonation of a delay of 150 days, subject to the payment of an additional 10% of the disputed Goodsand Services Tax (GST) amount.

Due to the failure on the part of the appellant/petitioner’s accountant, appeal was delayed by 150 days on an assessment order passed on 25.08.2024. A delay of 150 days is technically beyond the condonable period.

Given the circumstances, the appeal was rejected by the Deputy Commissioner (Commercial Taxes) who is a respondent to the petition. The rejection order was dated 16.10.2025. In the interregnum, the petitioner filed a rectification application on 23.11.2024, this was rejected on 28.02.2025.

The counsel for the petitioner submitted that 10% of the disputed tax amount had already been paid towards statutory pre-deposit while filing the appeal and that the petitioner is willing to pay an additional 10% to condone the delay in filing the appeal.

The High Court observed that the petitioner was unaware of the assessment order and hence there was a delay of 150 days in filing the appeal. This reasoning seemed genuine by the Madras HC.

The Madras High Court, via Justice Krishnan Ramasamy, entertained the appeal by the petitioner with a delay of 150 days beyond the condonable period subject to the payment of an additional 10% of the disputed tax amount to the respondents.

The Court directed that the petitioner represent the appeal and the Authority was directed to take the appeal on record and pass appropriate orders on merit and in accordance with law, after providing sufficient opportunity as expeditiously as possible. The writ petition was disposed of without costs.

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