SKV Industries Vs Deputy Commissioner (ST)(FAC)GST Appeal (Madras High Court)
In the case of SKV Industries Vs Deputy Commissioner (ST)(FAC), the Madras High Court addressed a petition challenging the rejection of an appeal due to a 5-day delay. The petitioner, SKV Industries, contended that they were unaware of the show cause notice and the assessment order as they were uploaded on the GST portal without their knowledge. Consequently, the appeal was delayed by 5 days and subsequently dismissed by the Appellate Authority. The respondent acknowledged that the notices were uploaded to the portal but admitted that no personal hearing was provided to SKV Industries before issuing the impugned order. The Court, after reviewing the circumstances, condoned the delay, directing the Appellate Authority to take the appeal on record and decide it on merits. The Court emphasized the need for a fair opportunity for the petitioner to present their case and concluded the writ petition with these directions, also closing all related miscellaneous petitions.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned order dated 20.06 .2024 passed by the 1st respondent.
2. Mr. T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
