Auto Mark Private Limited Vs Commissioner (Madras High Court)
In Auto Mark Private Limited Vs Commissioner, the Madras High Court addressed a 73-day delay in the filing of an appeal by the petitioner. The delay occurred because GST notices and communications were sent to the petitioner’s former consultant, leaving the petitioner unaware of the orders passed. Consequently, the petitioner missed the deadline to file a reply and request a hearing. When the appeal was eventually filed, the respondents had not considered the delay. The petitioner argued that the delay was genuine and requested the court to condone it. The respondents maintained that notices were properly sent and the petitioner failed to act within the timeframe. After reviewing the case, the Court found the petitioner’s reasons credible and condoned the 73-day delay. The Court directed the appellate authority to accept the appeal and to issue a decision on its merits, ensuring that the petitioner would have an opportunity to present their case. No costs were imposed, and the miscellaneous petitions were also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed challenging the impugned order dated 06.08.2024 passed by the 1st respondent.
2. Mr. G. Nanmaran, learned Special Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.
