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2025 (6) TMI 518 - HC - GST


The Madras High Court, through Justice Krishnan Ramasamy, addressed a writ petition challenging the rejection order dated 04.11.2024 by the 1st respondent, which dismissed the petitioner's appeal as barred by limitation. The appeal was filed with a 285-day delay following an ex parte summary order dated 25.07.2023, of which the petitioner claimed unawareness.The Court found the petitioner's explanation for the delay-unawareness due to the ex parte nature of the order-to be "genuine" and thus inclined to condone the delay "on terms." Although the petitioner had already paid 10% of the disputed tax as pre-deposit, the Court directed an additional 5% pre-deposit within four weeks. The Court set aside the impugned rejection order and ordered the 1st respondent to admit the appeal and decide it on merits "after providing sufficient opportunity to the petitioner."In sum, the Court held: - The delay of 285 days in filing the appeal is condoned subject to an additional pre-deposit. - The impugned order dated 04.11.2024 is set aside. - The appellate authority must take the appeal on record and decide it expeditiously and in accordance with law. The writ petition was disposed of accordingly, with no costs.

 

 

 

 

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