Muthu Vairam Export And Imports Vs Appellate Deputy Commissioner (CT) (Madras High Court)
The Madras High Court examined a writ petition challenging an appellate order dated 06.11.2024, which had rejected the petitioner’s appeal on the ground that it was filed beyond the condonable period. The assessment order in question had been passed ex parte under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017.
The petitioner submitted that the delay occurred due to failure of a part-time accountant to respond to the show cause notice and to file the appeal within the prescribed time. It was also noted that the petitioner had deposited 10% of the disputed tax amount at the time of filing the appeal. The respondent contended that once the delay exceeded the condonable limit, the appellate authority had no discretion but to dismiss the appeal.
Upon consideration of the submissions and records, the Court observed that the assessment involved issues relating to mismatch between GSTR-1 and GSTR-3B and that the assessment order had been passed ex parte. Taking into account the reasons provided by the petitioner and the nature of the case, the Court held that an opportunity should be granted to the petitioner.
