Annai Medicalssole Proprietorship Vs Deputy Commissioner (Madras High Court)
Madras High Court has condoned a 291-day delay in the appeal filed by Annai Medicals, a sole proprietorship, against an assessment order issued by the Deputy Commissioner. The court’s decision, delivered on July 5, 2025, allows Annai Medicals to pursue its appeal on merits, subject to an additional pre-deposit.
The case emerged from an assessment order dated June 27, 2023, which was passed by the respondent without, according to Annai Medicals, considering a detailed explanation and relevant documents submitted in response to an initial show cause notice dated February 24, 2023.
Annai Medicals contended that it was unaware of this assessment order as it was uploaded on the GST common portal. This lack of awareness, the petitioner argued, prevented the timely filing of an appeal. Subsequently, an appeal was filed with a significant delay of 291 days on August 13, 2024.
However, according to the statutory provisions governing appeals, delays beyond a certain condonable period cannot be entertained. Consequently, the first respondent rejected Annai Medicals’ appeal on October 15, 2024, solely on the grounds of limitation.
Challenging both the original assessment order and the rejection order, Annai Medicals approached the Madras High Court. The petitioner’s counsel informed the court that Annai Medicals had already paid 10% of the disputed tax amount as a statutory pre-deposit when initially filing the appeal. The counsel further expressed willingness to pay an additional 10% of the disputed tax amount if the court would condone the delay.
