2024 (9) TMI 1463 - HC - GST

Rejection of appeal on the ground that the appeal was beyond the condonable period under Section 107 of applicable GST statutes - belated filing of annual return in Form GSTR 9 - HELD THAT - It is clear that the petitioner presented the appeal on 26.12.2023 and the condonable period lapsed on 17.12.2023. The period of delay beyond the condonable period is only nine days. In the affidavit filed in support of the writ petition, the petitioner stated that the papers were handed over to the accountant for filing the appeal and that the petitioner was not well during the relevant period. Immediately upon recovery, the petitioner contacted the auditor and came to know that the appeal had not been filed. These facts and circumstances justify the consideration of the petitioner's appeal on merits. Petition is disposed of by directing the appellate authority to receive and dispose of the petitioner's appeal on merits, without going into the question of limitation, provided such appeal is re-presented within ten days from the date of receipt of a copy of this order.

Summary

The High Court of Madras directed the appellate authority to consider the petitioner's appeal on merits for belated filing of annual return in Form GSTR 9. The appeal was rejected due to being filed beyond the condonable period, but the court allowed reconsideration within ten days from the date of the order. No costs were awarded.