AVM HI FI Stationeries Vs Deputy Commissioner (Madras High Court)
Chennai: The Madras High Court has allowed a Goods and Services Tax (GST) appeal that was filed with a delay of 90 days, even while observing that the reason provided by the petitioner for the delay — undergoing extensive legal consultation and exploring options — lacked merit. The court decided to condone the delay and restore the appeal to the appellate authority in the interest of justice, but subject to the condition of the petitioner paying an additional portion of the disputed tax amount.
The case involved M/s AVM HI FI Stationeries, which challenged both an assessment order dated June 5, 2024, and a subsequent rejection order dated January 31, 2025, passed by the tax authorities.
According to the petitioner, an appeal was preferred against the assessment order, but it was filed belatedly, resulting in a delay of 90 days. The reason cited by the petitioner for this delay was that they were “extensively exploring the option by obtaining legal advice and reviewing the concerned facts and thereafter, they took an informed decision to pursue the matter with the appeal.” This explanation was also presented to the appellate authority in their delayed appeal submission.
