2024 (10) TMI 1429 - HC - GST

Challenge to assessment order - arrears to tax and penalty - petitioner asserts that he was unaware of the proceedings until he received a phone calls from the respondent's office stating that he was in arrears of tax and penalty - violation of principles of natural justice - HELD THAT - The documents on record disclose that the impugned assessment orders were issued on 29.09.2023. The three month period for filing an appeal expired on 28.12.2023. The further period of one month for condonation expired on or about 29.01.2024. These writ petitions were filed on 13.02.2024. If the time subsequent thereto is excluded, the actual period of delay beyond the condonable period is limited. In the overall facts and circumstances, these are appropriate cases to permit the petitioner to submit statutory appeals subject to fulfilment of pre-deposit requirements in that regard. These writ petitions are disposed of by permitting the petitioner to present statutory appeals before the appellate authority provided such appeals are presented with in a maximum period of ten days from the date of receipt of a copy of this order. If statutory appeals are presented with in the time frame specified above, the appellate authority is directed to consider and dispose of the same on merits without going into the question of limitation.

Summary

The High Court of Madras allowed the petitioner to file statutory appeals challenging assessment orders dated 29.09.2023 within ten days from the date of the court order. The court considered the petitioner's health issues and the timing of the proceedings, permitting the appeals without considering the question of limitation. The writ petitions were disposed of with no costs.