Tvl.Pasura Crop Care Private Limited Vs Deputy Commissioner (CT)(Appeal)(GST) (Madras High Court)
Madras High Court held that delay in filing of an appeal condoned since rectification application u/s. 161 of TNGST Act, 2017 was preferred first and due to rejection of the same the appeal was filed belatedly. Accordingly, delay condoned.
Facts- The present petition has been filed by the petitioner mainly contesting that the 2nd respondent issued show cause notice dated 30.05.2025 followed by reminder notice dated 21.06.2024 to the petitioner, for which the petitioner filed its reply on 16.07.2024. But the 2nd respondent without considering the same has passed the assessment order dated 14.08.2024, against the petitioner demanding the payment of tax along with penalty and interest for the Assessment Year 2019-2020. Immediately, the petitioner filed the rectification petition under Section 161 of the TNGST Act, 2017 before the 2nd respondent and the same was rejected vide order dated 22.02.2025.
Thereafter, the petitioner filed an appeal before the 1st respondent on 03.03.2025 challenging the assessment and rectification order, with a delay of 108 days. The 1st Respondent vide order dated 13.03.2025 dismissed the appeal on the ground of delay. Being aggrieved over the same, the petitioner has filed this writ petition.
