Tvl. SK Knit Apparels Vs Deputy Commissioner (ST)-GST Appeal (Madras High Court)
Summary: The petitioner sought condonation of a delay of 418 days in filing a writ appeal against an order dated 09.09.2024 passed by a learned Single Judge of the Madras High Court. The impugned order was common to five writ petitions and, in the present matter, related to a challenge to the first appellate order for the assessment period 2017–18.
The reasons for the delay were set out in the petition dated 26.11.2025. In substance, the petitioner stated that the partner handling High Court matters had suffered a bereavement, was attending to a hospitalised father-in-law, and was under the belief that an appeal could be filed before the Goods and Services Tax Appellate Tribunal (GSTAT). These circumstances were cited as the cause for the delay.
The Court examined each reason. With respect to the bereavement and hospitalisation, the Court found the explanations to be vague, noting that no material particulars or supporting documents, such as medical records, were produced. Even upon specific query, counsel for the petitioner was unable to furnish details. Consequently, the Court held that these reasons were not credible.
Regarding the contention that an appeal could be filed before the GSTAT, the Court observed that the Tamil Nadu Goods and Services Tax Act, 2017 provides for a second appeal under Section 112. However, since the Tribunal had not been constituted, writ petitions were being filed against first appellate orders. The petitioner had itself filed the writ petition earlier on this basis, which was entertained and decided by the learned Single Judge. The Court held that this demonstrated the petitioner’s awareness of the non-constitution of the Tribunal and the appropriate remedy before the High Court. Therefore, reliance on an alternate remedy before the GSTAT was found to be without merit.
