Shri Attik Chemicals Vs Deputy Commissioner (CT) (ST) (GST) (Appeals) (Madras High Court)
The writ petition challenged the order dated 04.02.2026 passed by the first respondent rejecting the petitioner’s appeal on the ground of limitation. The original assessment order had been passed on 13.02.2025. The petitioner failed to file the appeal within the prescribed time limit due to the failure of his accountant and consequently filed the appeal with a delay of 214 days beyond the condonable period. The appeal was therefore rejected by the first respondent on the aspect of limitation.
The petitioner submitted that he had already paid 10% of the disputed tax amount as statutory pre-deposit at the time of filing the appeal and expressed willingness to pay an additional 10% of the disputed tax amount. He requested the Court to condone the delay in filing the appeal. The respondents submitted that the delay could be condoned subject to terms.
Upon hearing both sides and perusing the materials on record, the Court noted that the assessment order was passed on 13.02.2025 and that the appeal had been filed belatedly. The delay of 214 days beyond the condonable period was attributed by the petitioner to the failure of his accountant, due to which he remained unaware of the order. The Court found the reason assigned by the petitioner for the delay to be genuine.
