Mahesh Metal Industries Vs Deputy Commissioner (ST) (Madras High Court)
In the case of Mahesh Metal Industries vs. Deputy Commissioner (ST), the Madras High Court addressed the issue of a 4-day delay in filing an GST appeal. The petitioner had initially received a tax demand order on December 11, 2023, and subsequently sought rectification on April 5, 2024. However, the tax authorities delayed processing the rectification request, causing the statutory appeal period to lapse, leading to the rejection of the appeal. The petitioner then approached the High Court, seeking to condone the delay and to de-freeze their bank account, which had been frozen due to the tax demand. The court, after reviewing the case, found the delay to be justified and condoned it. The court set aside the rejection order dated April 18, 2024, and directed the tax authorities to accept the appeal and process it expeditiously. Additionally, the court ordered the immediate de-freezing of the petitioner’s bank account, considering that a pre-deposit had already been made. The writ petition was disposed of with these directions. Also Read: GST Appeals: Method of Counting Delay and Appeal Period and Condonation of Delay beyond Appeal Period Under GST
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
