Wholesale Painting Business Wins Appeal Reinstatement Due to Delay in Notice; Court Finds "Reasonable Cause" Under Section 5
TVL. DEEPA TRADERS Versus DY. COMMR. (ST), GST-APPEAL, CHENNAI
TVL. DEEPA TRADERS Versus DY. COMMR. (ST), GST-APPEAL, CHENNAI - 2024 (90) G. S. T. L. 411 (Mad.) **Summary:**In the case before the Madras High Court, the petitioner, a wholesale painting business, challenged two orders: a demand order by the second respondent dated February 8, 2023, and the subsequent dismissal of an appeal by the first respondent on April 25, 2024, due to a 285-day delay. The petitioner argued that the delay was not deliberate but resulted from confusion following GST enactment and a lack of hard copy notification. The court, presided over by Justice Krishnan Ramasamy, found "reasonable cause" for the delay, noting that notices were only uploaded online without serving a hard copy. Consequently, the court condoned the delay, set aside the first respondent's dismissal, and directed the first respondent to consider the appeal on its merits, ensuring the petitioner is heard. No costs were ordered, and related petitions were closed.