2024 (8) TMI 981 - HC - GST

Appeal Reconsidered: Delay Set Aside, Merits to Be Reviewed Under GST Laws Without Limitation Issues.

Tvl. Sri Sai Traders Versus Deputy Commissioner (ST), Coimbatore and State Tax Officer Pollachi (West)

The HC of Madras set aside the appellate order that rejected an appeal due to filing delay. The matter was remanded to the appellate authority to consider ... Rejection of appeal - time limitation - appeal rejected solely because such appeal was presented 29 days beyond the three month time period - HELD THAT:- The appellate order records that the order in original was communicated to the petitioner on 31.10.2023. If computed from such date, the three month period elapsed on 30.01.2024, whereas the petitioner is entitled to seek condonation of delay for further 30 days. The appeal was presented on 29.02.2024 which is within the said condonable period. On perusal of the order in original, such order was issued without the petitioner being heard. In these circumstances, the interest of justice warrants that the petitioner's appeal be considered on merits by the appellate authority. The impugned order dated 02.04.2024 is set aside and the matter is remanded to the appellate authority - Appeal disposed off by way of remand. The High Court of Madras set aside the appellate order rejecting an appeal due to delay in filing. The court remanded the matter to the appellate authority to consider the appeal on its merits without considering the issue of limitation. The petitioner's appeal was presented within the condonable period under the GST enactments. The court found that justice required the appeal to be considered on its merits. The case was disposed of with no costs.