Madras HC Orders Appellate Authority to Reconsider GST Appeal Despite 19-Day Delay due to Director’s Illness [Read Order]

It was noted that the petitioner has provided a medical certificate from Lakeside Medical Centre and Hospital to support the claim of ill-health

In a recent ruling, the Madras High Court ordered the GST ( Goods and Services Tax ) appellate authority to reconsider the appeals despite the delay of 19 days due to the director’s illness. The court noted that sufficient medical documents supporting the claim were submitted. The bench of Justice Senthilkumar Ramamoorthy observed that “On examining the order of the appellate authority, it is evident that the period of delay is only 19 days. The petitioner has placed on record a medical certificate issued by the Lakeside Medical Centre and Hospital.” An assessment order dated December 28, 2023, was issued against the petitioner. The petitioner subsequently filed an appeal before the appellate authority, but the appeal was submitted with a delay of 19 days. Due to this delay, among other reasons, the appeal was rejected. In response, the petitioner has filed a writ petition challenging the original assessment order. The petitioner’s counsel submitted that the delay in filing the appeal was due to the ill-health of the managing director. Additionally, the petitioner had made a 25% pre-deposit, as required. Mr. C. Harsha Raj, the Additional Government Pleader, contended that the appeal was rejected not only due to the delay but also because of other defects. The court stated that it is clear that the delay was only 19 days. It was also noted that the petitioner has provided a medical certificate from Lakeside Medical Centre and Hospital to support the claim of ill-health. The appellate authority was directed to receive and dispose of the appeal on its merits, without considering the question of limitation, provided the petitioner meets all other requirements, including the pre-deposit. Mr.J.Adithya Reddy appeared for the petitioner.

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