Delay in filing Appeal due to filing of rectification petition can be condoned
๐๐ข๐ฅ๐ณ๐ข๐ดย ๐๐ in the case of ๐๐ท๐ญ.ย ๐๐๐ย ๐๐น๐ฑ๐ฐ๐ณ๐ต๐ดย ๐ท.ย ๐๐ฆ๐ฑ๐ถ๐ต๐บย ๐๐ฐ๐ฎ๐ฎ๐ช๐ด๐ด๐ช๐ฐ๐ฏ๐ฆ๐ณย (๐๐)(๐๐๐)(๐๐ฑ๐ฑ๐ฆ๐ข๐ญ) [๐.๐.ย ๐๐ฐ. 6825ย ๐ฐ๐งย 2024ย ๐ฅ๐ข๐ต๐ฆ๐ฅย ๐๐ข๐ณ๐ค๐ฉย 14, 2024] has held that the delay in filing Appeal due to filing of rectification petition can be condoned.
The central issue in the case was whether the delay in filing an appeal should be condoned due to the rectification petition filed by M/s. Tvl. SKL Exports.
Le us have a short overview of the case:
The petitioner faced assessment orders issued on either 30th September 2023 or 3rd October 2023.
Rectificationย Petitions:ย The petitioner filed rectification petitions, which were rejected on 29th January 2024.
Appeals Rejected :ย Appeals were subsequently presented before the appellate authority but were rejected due to exceeding the limitation period prescribed in Section 107 of applicable GST enactments.
Bankย Account Attachment:ย A sum of Rs. 1,26,02,698.80 was appropriated from the petitionerโs bank account toward the tax demand.
With above facts of the case, the court held as under:
The Honโble Madras High Court ruled in favor of M/s. Tvl. SKL Exports:
The impugned appellate orders indicate that appeals were filed about 21 to 24 days beyond the period for which appeal could be condoned by the appellate authority. The delay caused by the rectification petition was condoned.
The appellate authority was directed to consider the case on its merits, without focusing on the question of limitation.
The bank attachment stands raised, and the petitioner may seek a refund for the appropriated sum.
Conclusion:
This judgment emphasizes the court’s understanding and accommodation of procedural delays. It prioritizes the substance of the case over technicalities, ensuring justice prevails.
The copy of the order is as under:
