Tvl Ponnusamy Vs Deputy Commissioner (ST) (FAC) (Madras High Court)
In Tvl Ponnusamy Vs Deputy Commissioner (ST), the petitioner challenged an order passed by the first respondent, which rejected an appeal due to a delay of 78 days. The petitioner had received a notice in November 2020 for mismatches in GSTR-3B and GSTR-7, proposing a tax levy of Rs. 21,141 under CGST and SGST. However, the petitioner was unaware of the notices uploaded on the GST portal due to relying on a part-time accountant without access to the portal. As a result, the petitioner did not respond to the notice and faced the imposition of tax, penalty, and interest, which were confirmed in August 2023. The petitioner filed an appeal in February 2024, explaining the delay and requesting its condonation.
The first respondent rejected the appeal, stating that it was filed beyond the prescribed time limit of 90 days. However, the Madras High Court noted that the petitioner was unaware of the order and could not meet the deadline. Citing the principle of substantial justice, the Court decided to condone the 78-day delay in filing the appeal, set aside the impugned order, and directed the appellate authority to take the appeal on record and pass appropriate orders on merits. The Court emphasized that substantial justice must be prioritized over technicalities, ensuring that the petitioner was granted an opportunity to present their case.
