MP HC dismisses writ but permits assessee to file delayed GST appeal

Sixer Marketing Vs Deputy Commissioner (GST) (Madhya Pradesh High Court)

The Madhya Pradesh High Court, in the case of Sixer Marketing Vs Deputy Commissioner (GST), addressed a writ petition challenging a GST assessment order dated February 27, 2025. The Court permitted the petitioner to pursue the statutory appellate remedy, even though the time limit for filing an appeal had expired.

The case concerned a GST assessment order raising a demand of Rs.17,67,734/−. In court, the petitioner’s counsel stated their willingness to withdraw the writ petition and instead file a formal appeal before the Appellate Authority.

A key submission was the reason for the lapsed deadline. It was argued that a 30-day delay occurred due to the proprietor’s ill health. The petitioner requested the Court to condone this delay, enabling the appeal to be heard on merits.

Furthermore, the petitioner highlighted that the GST department had already recovered Rs.8,69,827/−, which is 49% of the disputed tax. This point was likely raised to demonstrate the petitioner’s bonafides and the substantial payment already made against the demand.

The government counsel did not contest the request to file an appeal, deferring to the Court’s discretion.

Considering the submissions, the High Court dismissed the writ petition but granted specific relief. The Court provided Sixer Marketing a two-week window from receipt of the order’s copy to file their appeal with the Appellate Authority.