Sruthi Raj Vs Commissioner of CGST & C.Ex. (Madras High Court)
Madras High Court has directed the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to admit an appeal filed by Sruthi Raj, setting aside a previous order that rejected an application for condonation of delay. The appellant had challenged an order dated March 29, 2023, issued by the Commissioner (Appeals-II).
The appellant contended that she never received a copy of the said order and became aware of it only when her bank account was frozen. Evidence submitted, including a communication under the Right to Information Act dated November 11, 2024, showed that the original order, dispatched by speed post on March 30, 2023, was returned undelivered. While a subsequent email dispatch to the appellant’s Chartered Accountant was noted, the Chartered Accountant claimed non-receipt, citing a potential spam folder issue.
The High Court observed that there was no counter-evidence from the department to refute the appellant’s claims. Consequently, the court held that any delay should be condoned. The order dated December 12, 2024, passed by CESTAT, has been quashed and set aside. The CESTAT Registry has been instructed to register the appeal and present it to the Tribunal for a decision on its merits. The appeal was disposed of without an order as to costs.
