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2024 (2) TMI 794 - MADRAS HIGH COURTRejection of appeal on the ground of time limitation - whether the appellate authority had power to condone a delay of thirty days over and above the prescribed three month limitation period? - HELD THAT:- The assessment order was issued on 10.05.2023. Section 107(1) of the TNGST Act prescribes a limitation period of three months from the date of receipt of the order. Under sub-section (4) thereof, the appellate authority is empowered to condone delay of up to one month if sufficient cause is shown. The present appeal was filed by the petitioner before the appellate authority on 11.09.2023. Since this exceeds the thirty day period prescribed in sub-section (4), the appellate authority cannot be faulted for rejecting the appeal. Nonetheless, the petitioner presented the appeal on 11.09.2023 and made the requisite pre-deposit. Apart from asserting that the petitioner was unaware about the show cause notice and assessment order, significantly, the petitioner has placed on record the death certificate of his mother and the said certificate indicates that she died on 11.08.2023. In these circumstances, without intending to establish a precedent in such matter, the petitioner should be provided an opportunity to prosecute the appeal. The impugned order is quashed and the first respondent is directed to receive and dispose of the petitioner's appeal on merits - Petition allowed.
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