Delayed Appeal can be condoned in case reason for delay was filing of rectification petition
In the case of Tvl. SKL Exports v. Deputy Commissioner (ST)(GST)(Appeal) [W.P. No. 6825 of 2024 dated March 14, 2024], the Madras High Court addressed an important issue regarding the condonation of delay in filing an appeal in case of appeal filed immediately after the rejection of ratification petition and was delayed for 21 to 24 days beyond the period for which appeal could be condoned by the appellate authority. The Hon’ble High Court directed the appellate authority to receive and dispose of the appeals on merits.
A rectification petitions were filed within the prescribed period of limitation and that such rectification petitions were rejected on 29.01.2024. By pointing out that appeals were filed soon after the rectification petitions were rejected, the petitioner requested the appellate authority to condone the delay. Whereas the Respondent stated that the appellate authority was constrained to reject the appeals since such appeals were presented beyond the period prescribed in Section 107 of applicable GST enactments.
Basically, appeals were filed about 21 to 24 days beyond the period for which appeal could be condoned by the appellate authority. The petitioner has explained the reasons for such delay by pointing out that rectification petitions were filed and that appeals were filed shortly after such rectification petitions were rejected. In this matter, the Hon’ble High Court has held that these are appropriate cases in which the appellate authority should be directed to receive and dispose of the appeals on merits.
The Madras High Court’s decision in Tvl. SKL Exports v. Deputy Commissioner (ST)(GST)(Appeal) marks a significant development in the realm of procedural law. By condoning the delay in filing appeals due to the rejection of rectification petitions, the court has underscored the importance of substantive justice and provided much-needed relief to taxpayers.
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