Legal Challenge Succeeds: Delayed Appeal Granted Hearing Despite Statutory Limitation Under TNGST Act Provisions

The HC allowed the writ petition challenging the rejection of an appeal filed beyond the statutory limitation under the TNGST Act, 2017. Despite the significant delay, the court directed the first respondent to hear the appeal on merits within four weeks, providing the petitioner an opportunity to present their case, effectively condoning the procedural delay and balancing the interests of both parties.

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Issues Involved: Appeal against order of second respondent dated 29.06.2022, delay in filing appeal, condonation of delay, balancing interests of parties.

Judgment Summary:

Issue 1: Appeal against order of second respondent
The petitioner filed an appeal against the order of the second respondent dated 29.06.2022, which was hosted on the website on 05.07.2022. However, the petitioner was unaware of the passing of the assessment order. Subsequently, reminder notices were sent to the petitioner to respond to the Show Cause Notice and appear for a personal hearing.

Issue 2: Delay in filing appeal
The petitioner filed an appeal before the first respondent beyond the period of limitation, leading to its rejection. The first respondent held that the appeal was filed 89 days after the condonable limit, making it ineligible for consideration under the TNGST Act, 2017.

Issue 3: Condonation of delay
The Appellate Commissioner, in the judgment, emphasized the provisions of Section 107(4) of the TNGST Act, 2017, which allows for a further period of one month for filing an appeal if prevented by sufficient cause. However, in this case, the appeal was filed well beyond the condonable limit, leading to its dismissal.

Issue 4: Balancing interests of parties
The Court, considering the circumstances, decided to condone the delay in filing the appeal. It directed the first respondent to dispose of the appeal on merits and in accordance with the law within four weeks from the date of receipt of the court's order. The petitioner will be given an opportunity to be heard before the final decision is made.

In conclusion, the Writ Petition was disposed of with the above observations, with no costs incurred. The connected Writ Miscellaneous Petition was closed accordingly.

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