Nandhi Fabrics Vs Deputy Commissioner (CT) Appellate Authority (Madras High Court)
Madras High Court held that delay of one day in filing of an appeal before appellate authority is condoned since reason for delay appears to be genuine. Accordingly, delay condoned and respondent/ department directed to take appeal on record.
Facts- All the notices were uploaded by the respondent in the GST common portal and the same remained unnoticed by the petitioner, due to which, they were unable to file their reply. Under these circumstances, the ex parte assessment order came to be passed and uploaded in the same portal. At that time, the petitioner was hospitalized due to jaundice and hence, being unaware of the said assessment order, he was not in a position to file the appeal in time. Thereafter, the appeal against the aforesaid assessment order was preferred by the petitioner with a delay of 1 day. Since the said delay of 1 day is beyond the condonable period, the appeal was rejected by the respondent, vide impugned rejection order dated 23.05.2025, on the aspect of limitation. Hence, this writ petition has been filed.
Conclusion- Held that the above reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeal against the impugned assessment order. Accordingly, the rejection order dated 23.03.2025 passed by the 1st respondent is set aside and the delay of 1 day in filing the appeal before the 1st respondent is hereby condoned. Therefore, the 1st respondent is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible.
