TVL. Kandasami Balasubramaniam Vs Appellate Deputy Commissioner (S.T.) (Madras High Court)
The Madras High Court, in the case of TVL. Kandasami Balasubramaniam Vs Appellate Deputy Commissioner (S.T.), has set aside an order dismissing a GST appeal due to a 27-day delay. The court, presided over by a single judge, observed that appellate authorities should adopt a liberal approach when considering condonation of delay petitions.
The petitioner had filed an appeal against an adverse order dated August 23, 2024, from the third respondent. While the statutory appeal period was 90 days, with an additional 30-day grace period, the appeal was filed 27 days beyond this extended timeframe. The first respondent dismissed the condone delay petition on the same date, August 23, 2024.
Citing the relatively short delay and satisfactory reasons provided by the petitioner, the High Court deemed the 27-day delay as not inordinate. The court set aside the dismissal order, condoned the delay, and remitted the matter back to the first respondent. The appellate authority has been directed to number the appeal and dispose of it on merits, in accordance with the law. This ruling underscores a judicial inclination towards ensuring substantive justice over procedural rigidity in delay condonation matters.
