2024 (10) TMI 1311 - HC - GST

Violation of principles of natural justice - opportunity of hearing not provided - jurisdiction to entertain the condone delay application - HELD THAT - In the case on hand, the petitioner, being unaware of the impugned order, has failed to file their appeal within the prescribed time limit. However, the reasons assigned by the petitioner for non-filing of appeal within the prescribed time appears to be genuine. Therefore, being satisfied with the reasons assigned by the petitioner and also considering the submission made by the petitioner, this Court is inclined to condone the delay in filing the appeal by the petitioner. The rejection order dated 09.07.2024 is set aside and the delay of 54 days in filing the appeal before the Appellate Authority is hereby condoned - Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing sufficient opportunity to the petitioner, as expeditiously as possible. Petition disposed off.

Summary

The High Court of Madras heard a writ petition challenging an order passed by the respondent regarding a delay in filing an appeal. The petitioner claimed they were unaware of notices uploaded on the GST Portal, leading to the delay. The Court, considering the genuine reasons provided by the petitioner, condoned the delay of 54 days in filing the appeal. The Appellate Authority was directed to take the appeal on record and decide on the matter promptly. The writ petition was disposed of with no costs.