Oasys Marketing Agency Vs Appellate Authority / Deputy Commissioner (CT) (Madras High Court)
The writ petition was filed before the Madras High Court challenging an order dated 16.10.2025 passed by the Appellate Authority/Deputy Commissioner (CT), by which the petitioner’s GST appeal was rejected on the ground of limitation.
The petitioner submitted that an earlier order of the High Court dated 24.04.2025, passed in W.P.No.11512 of 2025, had granted specific liberty to file an appeal within two weeks from the date of receipt of that order. The Court had also expressly directed the first respondent not to insist upon limitation. Acting in accordance with this direction, the petitioner filed the statutory appeal within the time period fixed by the Court. Despite this, the first respondent rejected the appeal on the ground of delay through the impugned order dated 16.10.2025. The petitioner therefore approached the High Court again and also sought de-freezing of its bank account, which had been attached.
In response, the respondents submitted that, at the time of filing the appeal, the petitioner had not referred to the High Court’s earlier order dated 24.04.2025. According to them, due to the absence of such reference, the appellate authority was unaware of the Court’s direction and consequently rejected the appeal on the aspect of limitation.
