Delay in filing appeal by 285 days due to Non-Service of Hard Copy of Order condoned by Madras HC




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Delay in filing appeal by 285 days due to Non-Service of Hard Copy of Order condoned by Madras HC

 

Madras High court has recently condoned the delay in filing appeal by 285 days due to Non-Service of Hard Copy of Order.

Let us have a Short Overview of the case:

Case: Tvl. Deepa Traders v. The Deputy Commissioner (ST), GST-Appeal and Others (W.P. No. 19277 of 2024 | Date: August 13, 2024)

Facts:
Tvl. Deepa Traders (“the Petitioner”) filed a writ petition challenging:
1. The Order of Demand dated February 8, 2023.
2. The Appellate Order dated April 25, 2024 (“Impugned Orders”), which rejected the appeal due to a delay of 285 days in filing.

The Petitioner argued that although the orders were uploaded on the GST portal, no hard copy was served, leading to the delay in filing the appeal.

Issue:
Whether the 285-day delay in filing the appeal is condonable when the taxpayer did not receive a physical copy of the order.

Held:
The Hon’ble Madras High Court observed the following:
1. The notices were uploaded on the GST portal, but no physical copy was served to the Petitioner.
2. The Petitioner demonstrated a reasonable cause for the delay in filing the appeal.

Conclusion:
The Court condoned the delay of 285 days and allowed the writ petition.

The copy of the order is as under:

1737364349549




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