Tvl. Sri Hari Enterprises Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
Madras High Court has intervened in a case involving Tvl. Sri Hari Enterprises, a civil works contractor, setting aside an order from the Assistant Commissioner (ST) (FAC) that rejected the firm’s Goods and Services Tax (GST) appeal on grounds of procedural delay. The court directed the tax authorities to grant Tvl. Sri Hari Enterprises an opportunity to rectify the defects in its appeal, including the belated submission of a condonation of delay application.
The petitioner, a registered taxpayer under the TNGST/CGST Act, 2017, faced a show cause notice dated March 19, 2024, from the first respondent (Assistant Commissioner), alleging discrepancies in its GST returns for the financial year 2019-2020. Tvl. Sri Hari Enterprises submitted a detailed reply on April 9, 2024. However, on July 25, 2024, an order was passed confirming the discrepancies and raising demands for tax, penalty, and interest. The petitioner contended that its reply had not been properly considered.
Aggrieved by the assessment order, Tvl. Sri Hari Enterprises filed an appeal under Section 107 of the GST Act on November 7, 2024. This date, according to the petitioner, fell within the prescribed 120-day limitation period for filing appeals. However, a critical error occurred: the petitioner failed to file an application for condonation of delay alongside the appeal.
