Case Law Details
Isha Scraps Vs Superintendent (Madras High Court)
In the recent case of Isha Scraps Vs Superintendent, the Madras High Court provided a significant ruling. The court agreed to condone a delay of two days in the manual filing of an appeal after it had been submitted online on the GST Portal, underlining the flexibility and understanding within the Indian judiciary when valid reasons are provided.
Analysis: The petitioner, Isha Scraps, sought the court’s permission to file a statutory appeal after the cancellation of their registration under the Tamil Nadu Central Goods and Services Tax Act, 2017. The appeal was delayed by two days, which the petitioner attributed to a lack of understanding of the procedural technicalities and an absence of communication about the order uploaded on the GST portal.
The court, after reviewing the case, considered the delay of two days reasonable given the circumstances, and therefore, decided to condone it. Despite the appeal being filed online, a manual copy was required within seven days of e-filing, a stipulation that the petitioner had missed by two days.
Senior Panel Counsel for the respondents, Mr. Rajnish Pathiyil, did not object to the court’s decision, acknowledging the validity of the petitioner’s explanation and the minimal delay. The court allowed the petitioner to re-present the appeal papers within a week, with the assurance that it would be accepted without reference to limitation but with all other statutory conditions, including pre-deposit, being complied with.
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