Tvl.Arunai Computer Forms Vs State Tax Officer (Inspection-I) (Madras High Court)
Madras High Court has condoned a 32-day delay in the filing of a Goods and Services Tax (GST) appeal by Tvl. Arunai Computer Forms against an order passed by the State Tax Officer (Inspection-I). The court’s decision allows the petitioner’s appeal to be heard on its merits, setting aside the Appellate Authority’s previous rejection based on limitation.
The petitioner had initially received a show cause notice dated May 6, 2024, with a deadline of June 5, 2024, for filing objections. However, before the objections could be filed, the first respondent issued an impugned order on June 20, 2024. Subsequently, the petitioner sought to file an appeal against this order, depositing 10% of the disputed amount as required. The appeal, however, was filed on October 22, 2024, resulting in a delay of 32 days.
The petitioner attributed this delay to their auditor having misplaced the necessary documents for filing the appeal. Consequently, the second respondent, the Appellate Authority, rejected the appeal on February 25, 2025, citing the delay as being beyond the condonable period.
During the High Court proceedings, the petitioner’s counsel argued for the condonation of delay, emphasizing that the assessment order was under challenge and the delay was unintentional due to the auditor’s oversight. The learned Government Advocate, representing the respondents, contended that the delay was solely due to the petitioner’s fault and sought dismissal of the writ petition.
