Case Law Details
Tvl. Nachimuthu Selvaraj Vs Appellate Deputy Commissioner (ST) (FAC) (Madras High Court)
In a significant decision, the Madras High Court has addressed the issue of condonation of delay in filing a Goods and Services Tax (GST) appeal. The petitioner, in this case, had filed an appeal beyond the permissible time frame, and the court’s ruling has far-reaching implications for similar cases. This article provides a detailed analysis of the case, the court’s findings, and the implications of this decision on GST appeals.
Detailed Analysis
The case revolves around the petitioner-assessee who received a Show Cause Notice on November 26, 2020, followed by a reminder notice on February 24, 2022. These notices eventually led to an adjudication order by the respondent-department on July 12, 2022. After this order, the petitioner received two more reminders on November 9, 2022, and January 19, 2023.
Rather than filing a reply, the petitioner chose to appear in person before the respondent-department on January 27, 2023. During this appearance, the petitioner submitted all necessary documents in support of their case. Additionally, the petitioner filed a statutory appeal before the first respondent Appellate Deputy Commissioner on February 10, 2023.
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