T. Porkodi Vs Deputy Commissioner (CT) (Madras High Court)
Delay of 288 days in filing of GST appeal condoned by Madras High Court on account of ill health and non-receipt of notice
The Hon’ble Madras High Court in the case of T. Porkodi v. The Deputy Commissioner (CT) & Anr. [Writ Petition No. 20516 of 2025 dated June 13, 2025] condoned delay of 288 days in filing GST appeal due to genuine reasons of ill health and lack of notice, subject to deposit of additional 5% of disputed tax.
Facts:
T. Porkodi (“the Petitioner”) received a show cause notice on September 1, 2023, and a reminder on November 23, 2023, both uploaded on the GST portal but not physically served to her or her consultant. The Petitioner’s consultant failed to inform her, and she was hospitalized at the impugned time period.
The Deputy State Tax Officer-I (“2nd Respondent”) passed an assessment order dated March 28, 2025 under GST law for FY 2017–2018, demanding tax, penalty, and interest, without granting the Petitioner a personal hearing. The order was uploaded on the GST portal but was not informed to the Petitioner by their consultant, and at that time the Petitioner was hospitalized. On learning of the order belatedly, the Petitioner filed an appeal before the Deputy Commissioner (CT) (“1st Respondent”) on January 02, 2025 with a delay of 288 days. The 1st Respondent dismissed the appeal on March 28, 2025 for delay.
