HC Allows Appeal Despite Delay in GST Filing Due to Natural Justice Violation

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  • Last Updated on 14 July, 2025

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Section 107 GST appeal delay

Case Details: Indian Spices vs. State Tax Officer - [2025] 176 taxmann.com 141 (Madras)

Judiciary and Counsel Details

  • C. Saravanan, J.
  • S. Karunkar for the Petitioner.
  • R. Suresh Kumar, Addl. Govt. Pleader for the Respondent.

Facts of the Case

The petitioner, a registered person under the CGST Act and Tamil Nadu GST Act, challenged the rejection of their appeals by the Appellate Commissioner on grounds of limitation under section 107 of the respective GST enactments. Pursuant to an inspection conducted at the petitioner’s premises, notices were issued which culminated in assessment orders for various periods.

The petitioner attempted to file appeals against the impugned orders after a delay of 68 days beyond the condonable period permitted under section 107. The Appellate Commissioner declined to entertain the appeals on the ground of delay. The petitioner submitted before the High Court that several records were available to substantiate the case on merits and that there had been a violation of principles of natural justice, as no opportunity was granted to file the said documents prior to the passing of assessment orders. The matter was accordingly placed before the High Court of Madras.

High Court Held

The High Court of Madras held that the petitioner was entitled to an opportunity to present its case on merits, notwithstanding the delay. The Court observed that the petitioner had consistently asserted possession of documentary evidence and had alleged denial of opportunity to produce the same before the passing of impugned assessment orders. Considering the submissions and material on record, the Court directed that upon deposit of an additional 15 per cent of the disputed tax, over and above the 10 per cent already deposited at the time of filing the appeals, the impugned orders would stand quashed. The petitioner was permitted to file replies treating the impugned orders as addenda to the respective show cause notices, and the jurisdictional officer under CGST was directed to pass fresh orders after considering the submissions.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied