Tvl.Deepa Traders Vs Deputy Commissioner (ST) (Madras High Court)
The writ petition challenged the demand order dated 08.02.2023 passed by the second respondent and the order dated 25.04.2024 passed by the first respondent rejecting the petitioner’s appeal against the demand order.
The petitioner, a wholesale dealer in painting products, submitted that it had been regularly filing monthly returns. According to the petitioner, due to ambiguity in the procedure adopted after the implementation of GST, it failed to notice the show cause notice dated 19.12.2022 issued by the second respondent pointing out discrepancies in GSTR returns. Thereafter, the demand order dated 08.02.2023 was passed.
The petitioner stated that it became aware of the demand order only when the respondents initiated coercive recovery proceedings. It immediately filed an appeal before the first respondent, but the appeal was filed with a delay of 285 days. The appellate authority dismissed the appeal solely on the ground of delay. The petitioner contended that the delay was neither wilful nor wanton but occurred due to bona fide reasons and sought quashing of both the demand order and the appellate order.
The respondents submitted that if the Court found sufficient and reasonable cause for the delay, appropriate orders could be passed.
