Simon Sagayaraju Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that delay of 150 days in filing of GST appeal due to medical issues is genuine and hence liable to be condoned. Accordingly, condones the delay and directs the petitioner to pay additional 5% of the disputed tax amount.
Facts- This writ petition has been filed challenging the the impugned assessment order dated 15.04.2024 and impugned rejection order dated 25.04.2025 by the respondent. Notably, in this case, initially, the assessment order was passed on 15.04.2024. Aggrieved over the said assessment order, an appeal was preferred by the petitioner on 12.12.2024. However, due to medical issues, the said appeal was filed with a delay of 150 days and hence, the appeal was rejected by the respondent, vide impugned rejection order dated 25.04.2025, on the aspect of limitation.
Conclusion- Held that due to medical issues faced by him, there was a delay of 150 days in filing the appeal. Thus, the reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeal against the impugned assessment order. Therefore, though the petitioner had already paid 10% of the 4/7 disputed tax amount as statutory pre-deposit while filing the appeal, considering the delay, this Court directs the petitioner to pay additional 5% of the disputed tax amount to the respondents, as agreed by the petitioner.
