2024 (10) TMI 1513 - HC - GST

Time limitation of filing appeal - rejection of petitioner's appeal on the ground of delay - HELD THAT - The facts on record indicate clearly that the appeal was filed on 16.02.2024, whereas the condonable period expired on 13.02.2024. Consequently, the appellate authority cannot be faulted for rejecting the appeal. However, considering the extent of delay beyond the condonable period, it is an appropriate case to direct the appellate authority to consider and dispose of the appeal on merits. The impugned order is set aside and the appellate authority is directed to receive and dispose of the appeal on merits without going into the question of limitation provided such appeal is re-presented by the petitioner with in a maximum period of 10 days from the date of receipt of a copy of this order. Petition disposed off.

Summary

The High Court of Madras set aside an appellate order rejecting the petitioner's appeal due to delay, directing the appellate authority to consider and dispose of the appeal on merits within 10 days of receiving a copy of the order. The appeal was rejected for being filed three days beyond the condonable period prescribed by GST statutes. The court found it appropriate to allow the appeal to be reconsidered without limitation issues. The case was disposed of without costs.