Compassionate Legal Relief: GST Appeal Accepted Beyond Statutory Deadlines Due to Personal Hardship Circumstances HC allowed appeal challenging GST assessment order rejection. Despite missing statutory filing deadlines, court directed appellate authority to accept and ...
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Compassionate Legal Relief: GST Appeal Accepted Beyond Statutory Deadlines Due to Personal Hardship Circumstances
HC allowed appeal challenging GST assessment order rejection. Despite missing statutory filing deadlines, court directed appellate authority to accept and decide appeal on merits, considering petitioner's personal circumstances including family bereavement. The ruling provides exceptional relief without establishing broader legal precedent, emphasizing procedural flexibility in unique individual cases.
Issues involved: Appeal rejection on grounds of being time-barred under GST laws.
Summary: The petitioner, a registered person under GST laws, filed an appeal challenging an assessment order dated 10.05.2023 after being informed orally about it on 10.09.2023. The appellate authority rejected the appeal as time-barred, citing the expiry of the three-month filing period on 09.08.2023 and the thirty-day condonation period on 09.09.2023. The petitioner, facing a substantial liability of Rs. 17,36,136, sought condonation of the delay due to the death of his mother on 11.08.2023, supported by the death certificate. The Additional Government Pleader argued that the appellate authority had the power to condone a delay of thirty days beyond the three-month limitation period, justifying the rejection of the appeal.
The High Court acknowledged the undisputed facts that the appeal was filed on 11.09.2023, exceeding the prescribed thirty-day condonation period under Section 107 of the TNGST Act. However, considering the circumstances, including the petitioner's lack of awareness about the notice and the death of his mother, the Court directed the appellate authority to receive and decide the petitioner's appeal on merits, quashing the impugned order. The Court emphasized that this decision should not serve as a precedent but was made to provide the petitioner with an opportunity to pursue the appeal effectively. The writ petition was allowed with no costs incurred, and the related miscellaneous petition was closed.
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