2025 (3) TMI 1388 - HC - GST

Dismissal of appeal on the ground of delay of 285 days in filing appeal - sufficient cause for delay or not - HELD THAT - Considering the fact that the notices were uploaded in the portal but no hard copy was served on the petitioner this Court feels that reasonable cause has been shown by the petitioner for the delay. Therefore this Court is inclined to condone the delay of 285 days in filing the appeal. The delay of 285 days in filing the appeal before the first respondent is condoned and the order of the appellate authority/first respondent is set aside - Petition allowed.

Summary

**Summary:**In the case before the Madras High Court, the petitioner, a wholesale painting business, challenged two orders: a demand order by the second respondent dated February 8, 2023, and the subsequent dismissal of an appeal by the first respondent on April 25, 2024, due to a 285-day delay. The petitioner argued that the delay was not deliberate but resulted from confusion following GST enactment and a lack of hard copy notification. The court, presided over by Justice Krishnan Ramasamy, found "reasonable cause" for the delay, noting that notices were only uploaded online without serving a hard copy. Consequently, the court condoned the delay, set aside the first respondent's dismissal, and directed the first respondent to consider the appeal on its merits, ensuring the petitioner is heard. No costs were ordered, and related petitions were closed.