Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise (Appeals) (Madras High Court)
Madras High Court has intervened in a Goods and Services Tax (GST) appeal case, ruling that the 90-day limitation period for filing an appeal should be calculated from the physical dispatch date of the assessment order, not merely its issuance date. This decision came in the case of Thankiyan Georgestephen Vs Joint Commissioner of GST Central Excise (Appeals), where the petitioner’s appeal was initially rejected for a three-day delay.
The petitioner argued that while the assessment order was dated May 29, 2023, it was physically sent on May 31, 2023. Furthermore, a common assessment order was issued for three separate assessment years (2017-2018, 2018-2019, and 2019-2020), a practice the petitioner contested as contrary to established principles requiring separate orders per year. The Court acknowledged that if the physical dispatch date was considered, the appeal would fall within the statutory limitation. The Court also noted that a summary proceeding, filed on August 18, 2023, further supported the petitioner’s claim of timely filing.
Justice S. Srimathy, presiding over the case on May 22, 2025, observed that the appeal was indeed “well within the period of limitation” when factoring in the physical dispatch date. Consequently, the impugned rejection orders were set aside. The Court directed the respondents to register the appeal, hear the matter on its merits, and issue a decision promptly. The petitioner had already deposited 10% of the disputed amount, which the Court deemed sufficient. This ruling underscores the importance of the actual communication date for calculating appeal deadlines in GST matters.
