TaxTMI 
TaxTMI 
TaxTMI 
The Hon’ble Madras High Court in the case of TVL. DEEPA TRADERS VERSUS THE DEPUTY COMMISSIONER (ST) , THE STATE TAX OFFICER, CHENNAI - 2024 (9) TMI 1468 - MADRAS HIGH COURT allowed the writ petition and thereby condoned the delay of 285 days in filing of appeal in case where the Order passed, though uploaded on GST Portal, but was not served physically.
Facts:
Deepa Traders (“the Petitioner”) filed a writ petition challenging the Order of demand dated February 08, 2023 and the appellate order dated April 25, 2024 (“the Impugned Orders”) rejecting the appeal filed by the Petitioner on the ground that there was delay of 285 days, in filing of appeal.
Issue:
Whether the delay of 285 days Is condonable for filing of appeal based on the ground that no hard copy of the order was provided to the taxpayer?
Held:
The Hon’ble Madras High Court in the case of TVL. DEEPA TRADERS VERSUS THE DEPUTY COMMISSIONER (ST) , THE STATE TAX OFFICER, CHENNAI - 2024 (9) TMI 1468 - MADRAS HIGH COURTheld as under:
- Opined that, considering the fact that the notices were uploaded in the portal, but no hard copy was served on the Petitioner, thus, the reasonable cause has been shown by the petitioner for the delay.
- Held that, the Writ Petition is allowed and delay in filing of appeal is condoned.
Our Comments:
However, the Hon’ble Madras High Court in the case ofM/S. NEW GRACE AUTOMECH PRODUCTS PVT. LTD., REP. BY ITS MANAGING DIRECTOR MR. N. KUMAR VERSUS STATE TAX OFFICER THE OFFICE OF THE ASSISTANT COMMISSIONER (ST) HOSUR (NORTH) -2 CIRCLE HOSUR - 2023 (1) TMI 288 - MADRAS HIGH COURT, wherein similar issues were involved, took a contrary view and observed that “A careful perusal of language in which Section 169 is couched makes it clear that methods of service adumbrated therein are not conjunctive but are alternate methods of service. The reason is, the language in which sub-section (1) is couched makes it clear that service shall be by one of the methods adumbrated therein. To be noted as many as six methods (a) to (f) have been adumbrated therein.”
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