Sufa Engineers Vs Deputy Commissioner State Taxes Appeals II (Madras High Court)
Madras High Court held that delay of one day in filing of an appeal under GST is condonable since the reason assigned for the delay appears to be genuine. Accordingly, the delay condoned and writ allowed.
Facts- The present petition has been filed by the petitioner. It is contested that the assessment order was passed on 30.01.2024. However, since the assessment order was only uploaded in the portal the petitioner had failed to take note of the same, due to which, there was a delay of 1 day. However, the said delay of 1 day is beyond the condonable period and hence, the appeal was rejected by the respondent, vide impugned rejection order dated 22.04.2025, on the aspect of limitation. Hence, he requests this Court to condone the delay and pass appropriate orders.
Conclusion- Held that the petitioner had failed to take note of the same, due to which, there was a delay of 1 day in filing the appeal. 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 assessment order.
