CA Pratibha Goyal | Jun 16, 2023 |
Delay in filing GST appeal as Assessment Order was sent on Consultant’s email id: HC Condones the same
In the matter of M/s Sri Mutharamman Traders v/s The State Tax Officer, The Deputy Commissioner (ST), Madras High Court has condoned the delay of 10 days in filing statutory appeals with the first appellate authority.
Assessee has challenged two orders of assessment, both dated 31.10.2022 in respect of assessment years (AY) 2020-21 and 2021-22, passed under the provisions of the Tamil Nadu General Sales Tax Act, 2017 (in short ‘Act’).
Challenging the aforesaid orders, the petitioner has approached the first appellate authority by way of statutory appeals. The limitation for filing of such appeals is 90 days from the date of receipt of the order and a further period of 30 days is granted within which time, the assessee concerned can seek condonation of delay. In the present case, the appeals have, admittedly, been filed within 10 days after the statutory period of 120 days.
An explanation has been given to the effect that the petitioner was unaware of the orders having been issued as it had been sent to the Consultant’s email id and also to the effect that the sole proprietor was unwell at the relevant point in time.
6. Ms.Ranganayaki, learned Additional Government Pleader, who accepts notice for the respondents fairly does not raise any strenuous objection to the suggestion of the Court that, having regard to the explanation tendered, the delay of 10 days may be condoned and the appeals restored to the file of the appellate authority.
7. Hence, while rejecting the challenge to the orders of assessment, I accede to the request for condonation of delay of 10 days. Let the petitioner represent the appeal papers within a period of one (1) week from date of receipt of a copy of this order. If the appeal papers are so re-presented as aforesaid, the appellate authority shall entertain the same holding them be maintainable, hear the appeals and dispose the same in accordance with law.
Click on below link to read the order
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