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Madras HC Condones 285-Day Delay in GST Appeal for substantive justice
Case Law Details
- Case Name
- Hitech CNC Engineering Vs Deputy Commissioner (Commercial Tax) (FAC)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Hitech CNC Engineering Vs Deputy Commissioner (Commercial Tax) (FAC)
In a recent judgement dated 3rd June 2025, the Madras High Court, presided over by Justice Krishnan Ramasamy, condoned a delay of 285 days in filing a GST appeal, reaffirming the judiciary’s focus on substantive justice over procedural technicalities.
Background of the Case:
The petitioner, M/s. Hitech CNC Engineering, received an ex parte summary order in DRC-07 dated 25.07.2023 from the Commercial Tax Officer (2nd Respondent).
Due to lack of knowledge about the said order, the petitioner could not...





