HC Allows Appeal Filing Despite Limitation Lapse

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  • Last Updated on 8 July, 2025

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Delayed GST appeal rectification

Case Details: Tvl. Patil Constructions and Infrastructure Ltd. vs. State Tax Officer, Tiruvannamalai - [2025] 175 taxmann.com 969 (Madras)

Judiciary and Counsel Details

  • Krishnan Ramasamy, J.
  • Ms R. Hemalatha for the Petitioner.
  • Ms Amirtapoonkodi Dinakaran, Government Adv. for the Respondent.

Facts of the Case

The petitioner, engaged in the construction and infrastructure sector, received a show cause notice from the respondent and responded accordingly. Despite submitting the reply, the respondent passed an assessment order demanding tax, penalty, and interest for a specific assessment year. The petitioner then filed a rectification petition under the applicable provisions of the CGST Act, which was subsequently rejected. During this process, the time limit for filing an appeal had expired.

High Court Held

The Hon’ble Madras High Court allowed the petitioner to file an appeal before the Appellate Authority, despite the lapse of the appeal deadline. The Court stipulated that the petitioner should deposit an additional 10% of the disputed tax amount, beyond the 10% statutory deposit already made. Upon receipt of this payment, the Court directed the Appellate Authority to take the appeal on record and adjudicate the matter on merits, ensuring the petitioner is granted adequate opportunity to present their case.

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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