Procedural hurdles should not defeat genuine cases – Delay in filing GST Appeal condoned
GST demand order goes unnoticed, and appeal time has lapsed – is there any remedy for genuine taxpayers to get such an unjustified order quashed?
Yes, there is, as held in a recent judgment by the Madras High Court.
In Red Rose Garments v. Deputy Commissioner (CT), Erode (W.P. No. 16031 of 2025), the Madras High Court showed that procedural hurdles should not defeat genuine cases.
Let us have a Short Overview of the case:
The Facts:
Red Rose Garments faced an ex-parte assessment order because all notices were only uploaded on the GST portal, and went unnoticed. By the time they came to know, the time limit for appeal had lapsed. Their appeal was filed 72 days late, beyond the statutory condonable period, and was rejected on limitation alone.
The Judgment:
Justice Krishnan Ramasamy held that the delay was genuine and bona fide. The Court set aside the rejection order, condoned the delay on the condition that an additional 15% of the disputed tax be deposited, and remanded the case back to the Appellate Authority with clear directions:
To take the appeal on record,
To pass appropriate orders on merits and in accordance with law,
And to do so after providing sufficient opportunity to the petitioner, as expeditiously as possible.
Key Takeaways:
Genuine hardships should not be defeated by mere procedural lapses.
Just uploading notices on the portal may not meet the test of effective service.
Courts can protect bona fide taxpayers by balancing timelines with fair play.
Pre-deposit conditions can secure revenue while granting relief.
Taxpayers must diligently monitor the portal to avoid such situations.
The copy of the order is as under:
