Tax Appeal Granted: Medical Emergency Validates 24-Day Delay in Filing, Penalty Challenge Accepted Despite Procedural Lapse

HC allowed appeal challenging tax penalty, directing Appellate Authority to accept appeal within 10 days despite 24-day delay. Petitioner's health issues (septic shock) justified late filing. Appeal focused on penalty and interest, with entire tax liability already settled. HC disposed case without imposing costs.

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Issues involved: Challenge to order imposing penalty and interest u/s 73(9) and 73(7) of the CGST Act, 2017. Delay in filing appeal due to health reasons.

The petitioner challenged the order dated 14.08.2023 regarding the imposition of penalty and interest u/s 73(9) and 73(7) of the CGST Act. The petitioner cited health issues, specifically being diagnosed with septic shock, as the reason for the delay in filing the appeal within the stipulated 90 days. The appeal, which should have been filed by 16.12.2023, could not be submitted in time due to health-related constraints. The Appellate Authority's power to condone delay beyond 120 days u/s 107 of the CGST Act was highlighted, with the petitioner providing valid reasons for the 24-day delay in this case. Notably, the petitioner had already settled the entire tax liability, with the appeal focusing solely on penalty and interest matters.

The High Court directed the Appellate Authority to accept and address the appeal on its merits if submitted within ten days from the receipt of the court's order. The court disposed of the case with no costs incurred, and the related miscellaneous petition was subsequently closed.

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