Only Marginal Delay in GST Appeal Filing: Madras HC Allows to file Appeal with 25% Pre-Deposit in Cash or ECL [Read Order]
The Court directed that the petitioner shall be allowed to file the appeal before the Appellate Authority within 15 days from the date of the order on pre-deposit condition.
![Only Marginal Delay in GST Appeal Filing: Madras HC Allows to file Appeal with 25% Pre-Deposit in Cash or ECL [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/2070297-gst-appeal-delay-taxscan.webp "Only Marginal Delay in GST Appeal Filing: Madras HC Allows to file Appeal with 25% Pre-Deposit in Cash or ECL [Read Order]")
The Madurai Bench of the Madras High Court has permitted the assessee to file a delayed appeal against a GST ( Goods and Services Tax ) order, subject to a 25% pre-deposit of the disputed tax amount in cash or electronic cash ledger. The petitioner, M/s Shami Industries represented by its proprietrix Mumtaj Begam, had challenged the assessment order dated 26 February 2025, passed...
The Madurai Bench of the Madras High Court has permitted the assessee to file a delayed appeal against a GST ( Goods and Services Tax ) order, subject to a 25% pre-deposit of the disputed tax amount in cash or electronic cash ledger.
The petitioner, M/s Shami Industries represented by its proprietrix Mumtaj Begam, had challenged the assessment order dated 26 February 2025, passed under DRC-07 for the tax period 2020-2021, after failing to file an appeal within the statutory and condonable period of 120 days as prescribed under Section 107 of the GST Act.
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The petitioner had already responded to the show cause notice and participated in the personal hearing process, yet was unable to file an appeal before the Appellate Authority within the permitted time limit.
Justice C. Saravanan, acknowledging that the delay in filing the appeal was only marginal, invoked the equitable jurisdiction of the Court under Article 226 of the Constitution of India to extend an opportunity to the petitioner.
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The Court directed that the petitioner shall be allowed to file the appeal before the Appellate Authority within 15 days from the date of the order, provided that 25% of the disputed tax amount is deposited either in cash or through the electronic cash ledger.
Furthermore, the Court stated that if the appeal is filed in compliance with this condition, the Appellate Authority must consider and decide the appeal on merits after granting the petitioner an opportunity of hearing.
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