Mani Prakash Vs Additional Commissioner (Madras High Court)
The Madras High Court considered writ petitions arising from a common detailed order issued under Section 74 of applicable GST enactments on 07.11.2025, followed by separate orders in Form GST DRC-07 for each assessment period. The petitioner filed statutory appeals before the appellate authority within the condonable period when limitation was reckoned from the respective Form GST DRC-07 orders. The appeals, however, were rejected solely on the ground of limitation.
The petitioner placed before the Court the detailed common order, the separate Form GST DRC-07 orders and evidence showing when the statutory appeals were filed. The Court found that the appeals were lodged about 28 days beyond the prescribed period of three months. In seeking condonation, the petitioner stated that the erstwhile consultant had not informed the petitioner about the order and that the petitioner became aware of it only when recovery proceedings were initiated on 19.02.2026. The petitioner thereafter engaged a new consultant and filed the appeals.
The Court held that, in these circumstances, the appeals should not have been rejected by computing limitation from the date of the detailed order. The Court found sufficient cause for the delay, set aside the impugned appellate orders, condoned the delay and remanded the matters to the appellate authority for adjudication on merits.
