2024 (9) TMI 1000 - HC - GST

Legal Challenge Overturned: Time-Barred Appeal Gets Second Chance Due to Extenuating Circumstances of Accountant's Illness

Chandrasekaran Anand Versus The Office of the Deputy Commissioner (ST), GST – Appeals, Chennai – I

HC of Madras overturned the appellate order that initially rejected the petitioner's appeal as time-barred. Despite the original time limitation, the ... Rejection of appeal - time limitation - petitioner's appeal rejected on the ground that such appeal was barred by limitation - HELD THAT:- The facts material for the disposal of this writ petition are undisputed. The order in original was received by the petitioner on 16.10.2023. The period of three months from such date expired on 16.01.2024 and the further period of thirty days expired on 16.02.2024. The petitioner's appeal was presented on 13.03.2024, which is only twenty five days beyond the condonable period. The petitioner has placed on record documents corroborating the assertion that the Accountant was unwell during the relevant period. In the facts and circumstances outlined above, the interest of justice warrants that the petitioner's appeal be received and disposed of on merits. Petition is disposed of by directing the appellate authority to receive and dispose of the petitioner's appeal on merits without going into the question of limitation, if such appeal is represented within ten days from the date of receipt of a copy of this order. The High Court of Madras challenged an appellate order rejecting the petitioner's appeal as time-barred. The petitioner's appeal was rejected due to expiration of the condonable period, despite evidence of the Accountant's illness. The Court directed the appellate authority to consider the appeal on merits if represented within ten days from the date of the order. (Case citation: TMI, W.P.No.13487 of 2024)