2023 (6) TMI 1234 - HC - GST

Condonation of delay of 10 days in filing appeal - Validity of assessment order - time limitation for filing of appeal - HELD THAT - In the present case, the appeals have, admittedly, been filed within 10 days after the statutory period of 120 days. In such circumstances, there is nothing untoward in the return of the appeals under Rc 344/2023/A1 dated 26.04.2023 from the office of the Deputy Commissioner (ST), GST-Appeal, Chennai -II citing delay beyond the condonable period. Thus, an explanation has been given to the effect that the petitioner was unaware of the orders having been issued as it had been sent to the Consultant's email id and also to the effect that the sole proprietor was unwell at the relevant point in time. The challenge to the orders of assessment rejected - the request for condonation of delay of 10 days is allowed - petition disposed off.

Summary

Issues Involved:
Challenge to two assessment orders u/s Tamil Nadu General Sales Tax Act, 2017 for AY 2020-21 and 2021-22. Delay in filing statutory appeals and condonation of the same.

Assessment Orders Challenge:
The petitioner challenged two assessment orders dated 31.10.2022 for AY 2020-21 and 2021-22 u/s Tamil Nadu General Sales Tax Act, 2017. The appeals were filed within 10 days after the statutory period of 120 days, leading to the return of the appeals citing delay beyond the condonable period.

Explanation for Delay:
The petitioner explained the delay by stating that they were unaware of the orders being issued as they were sent to the Consultant's email id. Additionally, the sole proprietor was unwell at the relevant time, further contributing to the delay in challenging the impugned orders.

Condonation of Delay:
Ms. Ranganayaki, representing the respondents, did not object to the Court's suggestion of condoning the 10-day delay in filing the appeals. The Court, while rejecting the challenge to the assessment orders, agreed to condone the delay and instructed the petitioner to represent the appeal papers within one week. The appellate authority was directed to entertain the appeals, hear them, and dispose of them in accordance with the law.

Disposition:
The Court disposed of the Writ Petitions by rejecting the challenge to the assessment orders, granting condonation of the 10-day delay, and instructing the petitioner to re-present the appeal papers within a week. No costs were awarded, and connected Miscellaneous Petitions were closed.