Star Cones Vs Deputy Commissioner (ct) GST-appeal (Madras High Court)
Madras High Court has condoned a one-day delay in filing a Goods and Services Tax (GST) appeal by M/s. Star Cones, setting aside the rejection order passed by the Deputy Commissioner (CT) GST-Appeal. The court recognized the genuineness of the petitioner’s reason for the delay, which was attributed to the appeal due date falling on a Sunday.
The petitioner challenged a rejection order dated March 24, 2025, which had dismissed their appeal on grounds of limitation. The background of the case reveals that an assessment order was issued against Star Cones on April 28, 2024. The last date for filing an appeal against this order was July 28, 2024. However, as July 28, 2024, was a Sunday, a public holiday, the petitioner was unable to file the appeal on the due date.
Consequently, the appeal was filed on the very next working day, July 29, 2024, resulting in a delay of just one day. The respondent department, however, rejected the appeal, stating that the delay fell beyond the condonable period stipulated under the GST Act.
The learned counsel for the petitioner argued that the delay was minimal and occurred due to circumstances beyond their control, namely the due date being a public holiday. They also highlighted that Star Cones had already made the statutory pre-deposit of 10% while attempting to file the appeal, demonstrating their intent to pursue the matter.
