Maharashtra State Tax Tribunal

[Vasudev Mehta]

Respected Sir

We had filed an appeal in Maharashtra State Tax Tribunal. The date of order of commissioner Appeals was 31.03.2021. However it was received by us on 19.03.2025 and we filed an appeal on 25.03.2025. A defect memo was issued that no condonation application was filed. We replied that we have made the appeal on time. However, registrar summarily rejected the appeals without providing any opportunity of heard. Can we file restoration application against the same by filing delay condonation and will we get a hearing for restoration>

AI Summary

Delayed Tax Appeal Dismissed: Procedural Technicality Challenges Fairness of Administrative Review Process A taxpayer filed an appeal with the Maharashtra State Tax Tribunal after receiving a commissioner's order four years later. The registrar summarily rejected the appeal for not filing a delay condonation application. The appellant seeks to file a restoration application, explaining the delayed receipt of the original order and requesting a hearing to present arguments for reinstating the appeal based on procedural fairness and natural justice principles.