G.R. Megaa Engineering Vs Deputy Commissioner (ST) (GST) (Madras High Court)
In this case, proceedings were initiated against the petitioner for belated filing of the annual return in Form GSTR-9, culminating in an order dated 18.08.2023. The petitioner filed an appeal on 26.12.2023; however, it was rejected by the appellate authority on the ground that it was filed beyond the condonable period prescribed under Section 107 of the GST statutes. The condonable period had expired on 17.12.2023, resulting in a delay of nine days beyond the permissible limit.
The petitioner approached the High Court seeking an opportunity to contest the matter on merits, stating that the delay occurred because the documents were handed over to an accountant and the petitioner was unwell during the relevant period. Upon recovery, the petitioner discovered that the appeal had not been filed in time.
The Court examined the facts and noted that the delay beyond the condonable period was only nine days and that the reasons provided by the petitioner justified consideration of the appeal on merits. Accordingly, the Court directed the appellate authority to receive and dispose of the appeal on merits without considering the limitation issue, subject to the condition that the appeal is re-presented within ten days from receipt of the order.
