Tvl. Kolors Healthcare LLP Vs State Tax Officer (Madras High Court)
Madras High Court has permitted Tvl.Kolors Healthcare LLP to pursue a Goods and Services Tax (GST) appeal that was filed 110 days late, attributing the delay to the ill-health of the company’s authorised representative. The court set aside the Appellate Authority’s order which had rejected the appeal solely on the ground of being filed beyond the statutory time limit, directing the tax authority to now hear the appeal on its substantive merits.
The case came before the High Court through two writ petitions filed by Tvl.Kolors Healthcare LLP. One petition challenged the original assessment order dated June 20, 2024. The other petition specifically challenged the subsequent rejection order issued by the Appellate Authority on February 17, 2025, which had dismissed the appeal against the assessment order due to the delay in its submission.
According to the petitioner, the assessment order was passed on June 20, 2024. They filed their appeal significantly later, on February 7, 2025. This resulted in a delay of 110 days from the date of the assessment order. Under GST law, there is a standard period for filing appeals, along with a limited window for condoning delays. As the 110-day delay exceeded this condonable period, the Appellate Authority had rejected the appeal based purely on the technical ground of limitation, without considering the merits of the case against the assessment order.
