2025 (2) TMI 840 - HC - GST

Condonation of delay in filing appeal - main grievance of the petitioner is that since the impugned demand notice was uploaded in the GST portal and the hardcopy of the notice was served only on 16.04.2024 the petitioner was constrained to file the appeal with a delay of 142 days - HELD THAT - Considering the arguments made by the learned counsel for the petitioner and the learned Special Government Pleader for the respondents as well as the fact that the notices which were uploaded in the portal were served to the petitioner belatedly this Court is of the view that the petitioner has demonstrated reasonable cause for the delay. Therefore the Court is inclined to condone the delay of 142 days in filing the appeal. The delay of 142 days in filing the appeal before the first respondent is condoned and the order of the appellate authority/first respondent is hereby set aside - Petition allowed.

Summary

The petitioner, a registered sole proprietorship firm, challenged a demand order due to a filing error in their GST returns. Despite a delay of 142 days in filing an appeal, the High Court of Madras, after considering the reasons for the delay, decided to condone the delay and set aside the order rejecting the appeal. The court directed the appellate authority to hear the appeal on its merits, providing the petitioner with an opportunity to present their case. No costs were awarded in this decision.