Hitech CNC Engineering Vs Deputy Commissioner (Commercial Tax) (FAC)
In a recent judgement dated 3rd June 2025, the Madras High Court, presided over by Justice Krishnan Ramasamy, condoned a delay of 285 days in filing a GST appeal, reaffirming the judiciary’s focus on substantive justice over procedural technicalities.
Background of the Case:
The petitioner, M/s. Hitech CNC Engineering, received an ex parte summary order in DRC-07 dated 25.07.2023 from the Commercial Tax Officer (2nd Respondent).
Due to lack of knowledge about the said order, the petitioner could not file the statutory appeal u/s 107 of the Act within the prescribed time limit. But when he came to know about the said order, he preferred an appeal before the first appellate authority u/s 107 of the Act dt 04.09.2024. As the appeal was delayed by 285 days, it got rejected on the grounds of limitation by the Deputy Commissioner (Commercial Tax) (1st Respondent) by an order dt 04.11.2024.
Aggrieved by the order of the 1st & 2nd respondents, the taxpayer has approached the Hon’ble Madras High Court for the condonation of delay in filing an appeal u/s 107 of the Act and for a fresh adjudication of the matter on merits.
