Madras HC Orders GSTAT to Review Appeal on Excellence as Delayed Due to Illness

The Madras High Court directed the Goods and Services Tax Appellate Authority to regard a GST petition on merits, following the appellant’s illness, which resulted in a delay of 144 days, beyond the condonable delay of 120 days.

The petitioner contested the order insofar as the levy of penalty and interest under Section 73(9) and Section 73(7) of the Central Goods and Services Tax Act, 2017 ( the CGST Act ) are concerned.

According to the show cause notice the applicant mentioned that the impugned assessment order was issued dated 14.08.2023. Such an order was obtained through the petitioner on 16.08.2023. As per that, the appeal should have been filed within 90 days thereof.

For the applicant, N.Murali appeared and Rajinish Pathiyil, Sr. SC appeared for the respondents.

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The petition can not get furnished within the time specified on the applicant’s end being verified with the septic shock and based on the issues in complying with the consultant. Consequently, it was mentioned that the time limits to file a petition with an application to condone delay gets lapsed dated 16.12.2023.

Single Bench of the Madras High Court observed that “Under Section 107 of the CGST Act, the Appellate Authority does not have the power to condone delay beyond 120 days. In this case, the period of further delay is only 24 days and the petitioner has provided cogent reasons to explain such delay. It is pertinent to note that the petitioner has paid the entire tax liability and the proposed appeal is limited to penalty and interest.”

On merits, if the appeal is obtained within a maximum time of 10 days from the date of receipt of a copy of this order the Appellate Authority is directed to receive and dispose of the appeal.