Madras HC Condoned Delay in Filing Appeal As Right to Prefer Appeal Can’t be Deprived on Account of Delay Occurred Beyond Control

Case Details: Tvl. GT India (P.) Ltd. v. State Tax Officer - [2024] 159 taxmann.com 94 (Madras)

Judiciary and Counsel Details

• • Krishnan Ramasamy, J.
  • T.P. Ramod Kumar Chopda & P. Aruna Chopda for the Petitioner.
  • Ms Amirtha Poonkodi Dinakaran for the Respondent.

Facts of the Case

The petitioner was a registered taxpayer under GST. The department issued a show cause notice to the petitioner and it filed reply on the very next day. The department passed the assessment order on the same day. The petitioner came to know about the said impugned order only when the department issued recovery notice.

Thereafter, the petitioner immediately took steps to file appeal but with a delay. The petitioner filed writ petition to call for the records and to quash the order but now it would suffice if the Court passed an order permitting the petitioner to file a statutory appeal.

High Court Held

The Honorable High Court noted that the petitioner had filed reply on the very next day since the notice was issued on 1-6-2023, and the petitioner was under an impression that the order would be passed after the time limit fixed for filing the reply. The Court also noted that the reasons assigned by petitioner for delay in filing appeal were reasonable. Therefore, the Court held that the delay in filing appeal was liable to be condoned.