Tvl.Deepa Traders Vs Deputy Commissioner (ST) (Madras High Court)
The Madras High Court addressed a writ petition from Tvl. Deepa Traders challenging the dismissal of their appeal against a GST demand order. The petitioner, engaged in wholesale painting sales, had been diligent in filing returns but failed to notice a show cause notice due to procedural ambiguities post-GST enactment. As a result, they missed the appeal deadline by 285 days, which led to the dismissal of their appeal. The court found that the delay was not intentional but resulted from the notices being uploaded online without hard copies being served. Considering these factors and the submission that the delay was due to bona fide reasons, the High Court decided to condone the delay. The court set aside the previous dismissal and directed the appellate authority to reconsider the appeal on its merits, providing a fair hearing to the petitioner. No costs were awarded, and related petitions were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition challenges the impugned order of demand passed by the second respondent dated 08.02.2023 and the order of the first respondent dated 25.04.2024 rejecting the appeal filed by the petitioner against the order of demand.
