150-Day Delay in GST Appeal Condoned Due to Accountant’s Failure, Subject to Extra 10% Deposit

Tvl. Bharakath Metal Builders Vs Appellate Deputy Commissioner (CT) (Madras High Court)

In Tvl. Bharakath Metal Builders v. Appellate Deputy Commissioner (CT), the Madras High Court considered a writ petition challenging the rejection of an appeal dated 16.10.2025 on the ground of limitation. The assessment order had been passed on 25.08.2024. The petitioner failed to file an appeal within the prescribed time due to the failure of the petitioner’s accountant, resulting in a delay of 150 days beyond the condonable period. The petitioner also stated that a rectification application filed on 23.11.2024 was rejected on 28.02.2025, which contributed to the delay.

The appeal was rejected by the respondent on limitation. The petitioner submitted that 10% of the disputed tax had already been paid as statutory pre-deposit and expressed willingness to pay an additional 10% of the disputed tax amount to secure condonation of delay. The respondent submitted that the delay could be condoned subject to terms.

After hearing both sides and perusing the record, the Court observed that the reason assigned for the delay appeared genuine. Accordingly, the Court set aside the appeal rejection order dated 16.10.2025 and condoned the 150-day delay, subject to payment of an additional 10% of the disputed tax amount. Upon such payment, the petitioner was directed to re-present the appeal, and the Appellate Authority was directed to take the appeal on record and dispose of it on merits, after providing sufficient opportunity, as expeditiously as possible. The writ petition was disposed of without costs.