Delayed GST Appeal Pardoned: Technical Hurdles and Illness Accepted as Valid Justification for Late Filing Under Section 109

The HC condoned a 10-day delay in filing statutory appeals under the Tamil Nadu GST Act, considering the petitioner's explanation of lack of portal awareness and illness. Despite being beyond the 120-day permissible period, the court allowed the appeals to be restored, directing the petitioner to re-submit appeal papers within one week for further appellate proceedings.

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Issues:
The challenge to an order of assessment under the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020 based on the delay in filing statutory appeals.

Judgment Details:
The Writ Petition challenged an order of assessment dated 31.10.2022 under the Tamil Nadu Goods and Services Tax Act, 2017 for the assessment year 2019-2020. The petitioner's statutory appeals were rejected as belated, filed 10 days beyond the permissible condonable period of 120 days. The explanation for the delay included the petitioner's lack of awareness of the order being uploaded in the GSTIN portal and the petitioner's illness at the time. The Court considered the explanation and, with no strenuous objection from the respondents, decided to condone the 10-day delay and allow the appeals to be restored for consideration by the appellate authority. The petitioner was directed to re-present the appeal papers within one week for further proceedings in accordance with the law.

Separate Judgment:
No separate judgment was delivered by the Judge in this case.

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