2025 (1) TMI 108 - HC - GST

Violation of principles of natural justice - Non-service of SCN - petitioner was unaware of the impugned order - delay in filing appeal - HELD THAT - In the present case, it appears that the petitioner was unaware of the impugned order, due to which, there was a delay in filing the appeal and the reason provided 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. The impugned order dated 25.07.2024 is set aside and the delay of 37 days in filing the appeal before the 1st respondent is hereby condoned. Petition disposed off.

Summary

In the case before the Madras High Court, presided over by Justice Krishnan Ramasamy, the petitioner challenged two impugned orders dated 31.12.2023 and 25.07.2024. The petitioner, represented by Mr. P. Suresh Babu, argued that they were unaware of the notices uploaded on the GST Portal by the respondent, leading to a failure to file a timely reply and subsequently resulting in the impugned order. An appeal was filed with a 37-day delay, which was rejected on the grounds of limitation.

The petitioner requested the court to condone the delay and allow the appeal to be heard. The respondent, represented by Mr. G. Nanmaran, acknowledged that notices were sent but agreed to the court condoning the delay and allowing the appeal.

The court, upon reviewing the submissions and materials, found the petitioner's reasons for the delay to be genuine. Consequently, the court set aside the impugned order dated 25.07.2024, condoned the 37-day delay, and directed the 1st respondent to record the appeal and proceed on its merits, ensuring the petitioner is given a fair opportunity to present their case. The writ petition was disposed of with no costs, and related miscellaneous petitions were closed.