Madras HGC Condoned Delay of 214 Days in GST Appeal as Accountant’s Failure Held Genuine

Shri Attik Chemicals Vs Deputy Commissioner (CT) (ST) (GST) (Appeals) (Madras High Court)

The writ petition challenged the order dated 04.02.2026 passed by the first respondent rejecting the petitioner’s appeal on the ground of limitation. The original assessment order had been passed on 13.02.2025. The petitioner failed to file the appeal within the prescribed time limit due to the failure of his accountant and consequently filed the appeal with a delay of 214 days beyond the condonable period. The appeal was therefore rejected by the first respondent on the aspect of limitation

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