2024 (9) TMI 49 - HC - GST

Dismissal of appeal - appeal was filed beyond the statutory time limit prescribed under the Act and it was barred by limitation - service of SCN - Violation of priniciples of natural justice - HELD THAT - Considering the facts that all the notices were uploaded in the portal under the view additional notices/orders and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording an opportunity to the petitioner to establish his case before the authorities concerned, which is violation of principles of natural justice and the reason assigned for not filing an appeal, in time, appears to be genuine and the petitioner has paid the entire tax amount, the delay of 25 days in filing the appeal is condoned and the respondent is directed to take the appeal on record and pass orders on merits and in accordance with law. This Writ Petition is disposed of.

Summary

The High Court of Madras heard a Writ Petition seeking to quash an order issued by the respondent in a GST matter. The petitioner had availed ITC on a Motor Vehicle purchase, leading to tax, interest, and penalty. The petitioner filed a late appeal, which was dismissed. The Court found the petitioner's reasons genuine, condoned the delay, and directed the respondent to consider the appeal on its merits. The Writ Petition was disposed of with no costs.