Delay in Filing the Appeal Condoned as the Petitioner Was Unaware of the Impugned Order | HC

Case Details: NRC. Spin Tex v. Assistant Commissioner (ST) - [2024] 168 taxmann.com 315 (Madras)

Judiciary and Counsel Details

• Krishnan Ramasamy, J.
• Vignesh Kumar K. for the Petitioner.
• V. Prashanth Kiran, Govt. Adv. for the Respondent.

Facts of the Case

The petitioner was a company engaged in the business of spinning of textiles. The department issued a show cause notice (SCN) and passed an order without providing any opportunity of personal hearing to the petitioner. The petitioner filed appeal against the said order with a delay of 54 days but the said appeal was rejected by the department on the aspect of limitation. It filed writ petition to challenge the order.

High Court Held

The Honorable High Court noted that the petitioner was unaware of the impugned order and it had failed to file appeal within the prescribed time. However, the reasons assigned by the petitioner for non-filing of appeal within the prescribed time appeared to be genuine. Therefore, the Court was inclined to condone the delay in filing the appeal. The Court also directed the Appellate Authority to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner.