Mahalakshmi Mines Vs Deputy Commercial (ST) (GST) (Appeal) Erode and Salem (Madras High Court)
Madras High Court has intervened in a series of Goods and Services Tax (GST) cases, allowing appeals filed with a delay of 30 days, despite the delay falling outside the ordinarily condonable period. The court, in the case of Mahalakshmi Mines Vs Deputy Commercial (ST)(GST)(Appeal) Erode and Salem, observed that the petitioners’ claim of unawareness regarding ex-parte assessment orders appeared “genuine.” This decision, rendered by consent at the admission stage, directs the appellate authority to accept the delayed appeals, subject to an additional pre-deposit of 5% of the disputed tax amount.
The petitioners, Mahalakshmi Mines, were subject to ex-parte assessment orders issued by the second respondent on September 30, 2024, and October 3, 2024. Alleging that they were unaware of these orders, the petitioners failed to file appeals within the statutory timeframe. Subsequently, appeals against these assessment orders were preferred with a delay of 30 days on January 30, 2025, and February 3, 2025. Given that this delay exceeded the period for which condonation is typically allowed under the relevant statutes, the appeals were rejected by the first respondent on February 17, 2025, solely on the grounds of limitation. Challenging these rejection orders, Mahalakshmi Mines approached the Madras High Court.
