Unawareness of GST Order appears Genuine: Madras HC Allows Delay in Filing Appeal with 5% Additional Pre-deposit [Read Order]
The reason stated lack of awareness of the ex parte assessment orders was genuine, thus condoned the delay with payment of 5% additional pre-deposit
![Unawareness of GST Order appears Genuine: Madras HC Allows Delay in Filing Appeal with 5% Additional Pre-deposit [Read Order] Unawareness of GST Order appears Genuine: Madras HC Allows Delay in Filing Appeal with 5% Additional Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Unawareness-of-GST-Order-GST-Order-GST-Order-appears-Genuine-taxscan.jpg)
In a recent ruling, the Madras High Court condoned a 30-day delay in filing GST ( Goods and Services Tax ) appeals by a taxpayer, holding that the petitioner’s unawareness of the ex parte assessment orders appeared genuine on a condition of payment of 5% additional pre-deposit.
The petitioner contended that the assessment orders dated 30.09.2024 and 03.10.2024 were passed ex parte by the second respondent without their knowledge. Due to this, the petitioner failed to file appeals within the statutory timeframe.
The petitioner filed the appeal after learning about the GST assessment order, albeit with a 30-day delay. However, the appellate authority rejected the appeals stating expiry of limitation period for appeal filing. Thus, the petitioner chose to file a writ petitioner before the high court.
Also read: Period of Limitation as per S. 153 C Commences with date on which documents were Submitted: Delhi HC
During the hearing, the Government Advocate argued that the delay was solely on grounds of the petitioner's own negligence.
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However, the bench of Justice Krishnan Ramasamy, after hearing both sides and perusing the records, found merit in the petitioner’s explanation. It observed that the reason stated lack of awareness of the ex parte assessment orders was genuine.
The Court decided to condone the delay, subject to terms. Though the petitioner had already paid 10% of the disputed tax as a pre-deposit while filing the appeals, the Court directed an additional 5% of the disputed tax amount to be paid as a condition for condonation. Accordingly, the rejection orders dated 17.02.2025 were set aside.
The Court further directed the appellate authority to admit the appeals on record upon the petitioner’s payment of the additional 5% and to dispose of the same on merits after providing a reasonable opportunity to the petitioner.
To Read the full text of the Order CLICK HERE
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