Star Yarn Vs State Tax Officer (INT) (Madras High Court)
Madras High Court addressed a writ petition filed by Star Yarn, challenging a detention order and a related summary order under the Goods and Services Tax (GST) framework. The petitioner’s counsel explained that the delay in filing an appeal was due to the demise of their previous counsel on record, which prevented them from obtaining timely legal advice. Additionally, the petitioner had already paid the full disputed tax amount along with a 200% penalty. Consequently, they requested the court to grant them the liberty to file an appeal despite the delay. The court, after hearing both parties, acknowledged the petitioner’s explanation regarding the counsel’s death. Despite the significant time lapse of approximately two and a half years since the impugned order was issued, the court decided to grant the petitioner an opportunity to file an appeal.
The High Court’s decision focused on providing a fair opportunity for the petitioner to pursue their appeal, considering the extenuating circumstances. The court granted Star Yarn two weeks from the date of receiving a copy of the order to file their appeal before the Appellate Authority. The court also directed the Appellate Authority to consider the appeal on its merits, without insisting on the limitation period, and to pass appropriate orders after hearing the petitioner. This decision highlights the court’s willingness to accommodate delays caused by unforeseen events, such as the death of a legal representative, and to ensure that taxpayers have access to appellate remedies. The court’s directive to the Appellate Authority to disregard the limitation period underscores a commitment to substantive justice over procedural technicalities in such cases.
