Case Law Details
PRM Constructions Vs Assistant Commissioner of GST & Central Excise (Madras High Court)
Introduction: In a recent ruling, the Madras High Court granted PRM Constructions a three-week extension to file a statutory appeal against the Assistant Commissioner of GST & Central Excise. The request was made as the opportunity to file an appeal had lapsed according to the statutory limitation under the Finance Act, 1994.
Analysis: This ruling highlights the flexibility of the judiciary in ensuring that the principles of natural justice are upheld. The Court was considerate of PRM Constructions’ plea for an opportunity to file a statutory appeal, even though the statutory limitation period had expired.
The Department of Revenue, represented by the Senior Panel Counsel, demonstrated fairness by not objecting to PRM Constructions’ request. This reflects a cooperative stance in ensuring that justice is delivered, irrespective of the procedural challenges.
Moreover, the ruling clarifies that while the delay has been condoned, the petitioner must ensure compliance with all other statutory preconditions, including pre-deposit. This emphasizes that while the Court can show leniency in terms of deadlines, the broader framework of law and procedure must still be adhered to.
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