Condonation of Delay in Filing Appeal: A Case Study from the Madras High Court

Condonation of delay in filing appeal - it is submitted that appellate authority rejected the appeal because such appeal was presented 29 days beyond the condonable period - mismatch between the petitioner's GSTR 1 and GSTR 3B returns -

HELD THAT:- On perusal of the impugned appellate order, it is clear that the appeal was rejected because it was presented 29 days beyond the condonable period under Section 107 of the applicable GST statutes. In the appeal, the petitioner stated that he was unable to file the appeal in time because the order was uploaded on the portal and he came to know about the order only on 08.03.2024. The period of delay is only 29 days beyond the condonable period.

When the above facts and circumstances are considered cumulatively, it is just and appropriate that the appellate authority be directed to consider and dispose of such appeal on merits.

The matter is remanded to the appellate authority. Subject to the condition that the petitioner re-presents the appeal within ten days from the date of receipt of a copy of this order, the appellate authority is directed to receive and dispose of such appeal on merits without going into the question of limitation - Petition disposed off by way of remand.