Madras HC Condones 78-Day Delay in Filing Appeal Due to Petitioner’s Lack of Awareness of GST Notice

The Madras High Court in a decision condoned a 78-day delay in filing a plea to the GST appellate authority, mentioning the absence of the applicant’s awareness of the notices uploaded on the GST portal and the returns furnished via a part-time accountant.

The applicant, Ponnusamy is a taxpayer who furnished the returns via a part-time accountant and does not have direct access to the GST portal. A notice has been issued dated 10.11.2020 by the state tax officer quoting mismatches between GSTR-3B and GSTR-7 and proposing a tax levy of Rs. 21,141 under both Central Goods and Service Tax (CGST) and State Goods and Service Tax (SGST). As the applicant was not aware of the notice he was not able to answer.

On 20.06.2022, another notice in Form GST DRC-01 was issued validating the offered tax obligation. Without furnishing the applicant a personal hearing the state tax officers have furnished a final order dated 18.08.2023 levying penalties along with the interest to the tax obligation.

A plea has been furnished by the applicant before the appellate authority dated 25.02.2024 however with a 78 days delay beyond the cited time duration under section 107 of the GST Act. The plea was been rejected by the appellate authority dated 4.07.2024 as of the delay.

In the Madras High Court, the same decision has been contested by the applicant claiming that the late arose as of no knowledge of the uploaded notices as he lay on a part-time accountant to handle filings. The counsel of the applicant has elaborated on the requirement to prioritize the influential justice towards the procedural lapses.

The advocate of the government representing the respondents does not oppose condoning the delay.

It was noted by Justice Krishnan Ramasamy that the unawareness of the applicant of the impugned order explained the delay and pointed to the norms that justice must overpower technical considerations.

Read Also: Madras HC Declares GST Assessment Order Against Deceased Individual Null and Void

The rejection of the appellate authority has been set aside by the court and asked it to accept the plea and wished it on the merits post furnishing the applicant a chance to show his matter. The writ petition was disposed of and the miscellaneous petition was closed without costs.