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2023 (4) TMI 701 - MADRAS HIGH COURTCondonation of delay (delay is one week shy of four months) in filing appeal - TNGST Act - HELD THAT:- In such cases (where delay is more than 120 days), it calls upon the Court to examine whether there was any justification available for having approach this Court belatedly and only then consider intervening. In the present case, the petitioner has stated that the delay was due to the mistake of the accountant only. That apart, incidentally, though being a point on merits, this has not weighed with the Court in intervening in the matter, the very validity of Section 16(4) of the Act in terms of which the respondent has reversed input tax credit has been challenged and is pending consideration in WP.No.8154 of 2022 and other cases, though not at the instance of the petitioner. Seeing as the petitioner is a small trader, and an explanation of some nature has been set out in the affidavit, the petitioner may be permitted to approach the appellate authority before whom all conditions for entertaining the appeal such as pre-deposit would be applicable. If appeal is filed within a period of one week from today, it shall be entertained without reference to limitation but ensuring compliance with all other requirements including pre-deposit - this writ petition is dismissed.
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