Tax Appeal Reinstated: Procedural Fairness Prevails Despite Filing Delay, Petitioner's Grounds Upheld

HC allowed writ petition challenging tax appeal dismissal. Despite delay in filing, court found petitioner's grounds valid and directed first respondent to accept appeal, provide hearing, and pass final order within three months. Appeal reinstated without imposing costs, ensuring procedural fairness in tax dispute resolution.

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Issues:
Challenge to dismissal of appeal due to delay in filing within limitation period under Tamil Nadu Goods & Service Tax Act, 2017.

Analysis:
The writ petition was filed to challenge the order dismissing the appeal as it was filed beyond the condonable period of limitation under the Tamil Nadu Goods & Service Tax Act, 2017. The petitioner had filed the appeal against an assessment order alleging a mismatch between GSTR - 3B and GSTR - 1. The appeal was accompanied by a petition to condone the delay in filing. The respondents contended that the appeal was filed after the prescribed limitation period, and thus, the first respondent rightfully dismissed the appeal. The petitioner had made a 10% payment towards the mandatory pre-deposit when filing the appeal.

The High Court considered the submissions of both parties and reviewed the impugned order passed by the first respondent. The first respondent had observed that there was no provision in the Act to condone the delay and entertain the appeal. However, the Court noted that the petitioner had a genuine case as they were not given an opportunity before the assessment order was passed, leading to the appeal being filed late. The Court decided to set aside the impugned order, condone the delay in filing the appeal, and directed the first respondent to take the appeal on file. The first respondent was instructed to issue notice to the petitioner, provide a personal hearing, and pass final orders on the appeal within three months from the date of the Court's order.

Conclusively, the writ petition was allowed with the above directions, and no costs were imposed. The connected Writ Miscellaneous Petition was closed as a result of the judgment.

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