HC Directs Appellate Authority to Consider Appeal on Merits as There Was Delay of Only 9 Days in Filing Appeal
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- Last Updated on 9 September, 2024
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Case Details: G.R. Megaa Engineering v. Deputy Commissioner (ST) (GST) - [2024] 166 taxmann.com 167 (Madras)
Judiciary and Counsel Details
- Senthilkumar, J.
- A. Chandrasekaran for the Petitioner.
- Mrs K.Vasanthamala, GA (T) for the Respondent.
Facts of the Case
The petitioner was issued notice for belated filing of annual return in Form GSTR-9. The proceedings culminated in an order dated 18.08.2023. The petitioner filed appeal against the order but the appeal was rejected on the ground that the appeal was beyond the condonable period under Section 107 of CGST Act, 2017. It filed writ petition against the rejection of appeal.
High Court Held
The Honorable High Court noted that the petitioner presented the appeal on 26.12.2023 and the condonable period lapsed on 17.12.2023. The period of delay beyond the condonable period was only nine days. In the affidavit filed in support of the writ petition, the petitioner stated that the papers were handed over to the accountant for filing the appeal and that the petitioner was not well during the relevant period. Immediately upon recovery, the petitioner contacted the auditor and came to know that the appeal had not been filed.
Thus, the Court held that these facts and circumstances justified the consideration of the petitioner’s appeal on merits. Therefore, the Court directed the Appellate Authority to receive and dispose of the petitioner’s appeal on merits, without going into question of limitation, provided such appeal was re-presented within ten days from date of receipt of a copy of this order.
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