Case Law Details
A J Textiles Vs Deputy State Tax Officer-1 (Madras High Court)
In recent legal proceedings at the Madras High Court, a crucial decision was made in the case of A J Textiles Vs Deputy State Tax Officer-1. The court addressed an appeal challenging an order dated 08.08.2023, which was initially rejected due to a perceived delay in filing.
The case revolves around W.P.No.13411 of 2024 and W.P.No.13414 of 2024, wherein the petitioner contested an order dated 08.08.2023 and an appellate order dated 01.03.2024 respectively. The primary contention was that the appeal filed against the original order was presented 20 days beyond the condonable period specified under sub-section 4 of Section 107 of GST enactments.
The petitioner, represented by learned counsel, argued that despite the delay, the appeal should be considered on its merits. The Madras HC examined the timelines and concluded that a 20-day delay was justifiable under the circumstances. This led the court to set aside the appellate order of 01.03.2024 and remand the matter to the appellate authority.
The judgment emphasized the interest of justice in allowing the appeal to be re-presented within 10 days, without further scrutiny into the question of limitation. This decision marks a significant precedent in GST-related appeals concerning condonable delays and judicial discretion.
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