Tvl. Parasakthi Transport Vs Appellate Deputy Commissioner (ST) (Madras High Court)
In a recent decision, the Madras High Court has provided relief to a transport business, Tvl. Parasakthi Transport, by condoning a seven-day delay in filing a Goods and Services Tax (GST) appeal. The court cited the petitioner’s lack of GST knowledge, inability to access the online portal, and reliance on an auditor who failed to communicate crucial information as sufficient grounds for the delay.
The case, Tvl. Parasakthi Transport vs Appellate Deputy Commissioner (ST), came before the High Court following the rejection of the transport firm’s appeal by the Appellate Deputy Commissioner (ST) solely on the grounds of limitation. The petitioner had challenged an ex-parte assessment order issued on June 12, 2024.
According to the petitioner, the assessment proceedings and the subsequent ex-parte order remained unknown to them until October 12, 2024. This lack of awareness was attributed to the petitioner’s limited understanding of GST procedures and their inability to access the relevant online portal. The firm stated that they had placed complete reliance on their auditor to handle such matters, but the auditor reportedly failed to inform them about the ongoing assessment.
Upon discovering the ex-parte order, Tvl. Parasakthi Transport promptly filed an appeal with the first respondent, the Appellate Deputy Commissioner (ST). However, this appeal was filed with a delay of seven days from the date the petitioner became aware of the order. The appellate authority subsequently rejected the appeal, strictly adhering to the prescribed period of limitation.
