Facts of the Case

The petitioner, Anil Kumar, holding GSTIN 33AJQPP4461M1ZM, was aggrieved by an order dated 16.12.2024 passed by the State Tax Officer for the tax period 2019-20. He filed a first appeal on 21.04.2025 before the Deputy Commissioner (GST Appeal), Tirunelveli, but the appeal suffered a delay of 35 days beyond the condonable period under Section 107 of the GST Act. The appellate authority rejected the appeal on that ground vide an order in Form GST APL-02 dated 29.04.2025. The petitioner approached the Madurai Bench of the Madras High Court seeking a writ of certiorarified mandamus to quash the rejection and to direct the appellate authority to entertain the appeal on merits, relying on the Court's consistent practice of showing indulgence in cases of marginal delay.

Issues Involved

  1. Whether a delay of 35 days beyond the condonable period for filing a GST appeal, being only marginal, warrants condonation by the High Court in writ jurisdiction.
  2. Whether the appellate authority ought to have been directed to admit and decide the appeal on merits without reference to limitation.

Petitioner's Arguments

  • The delay of 35 days was only marginal and did not reflect any wilful default or gross negligence on the petitioner's part.
  • The Court has consistently shown indulgence to assessees where the delay in filing a GST appeal is marginal, as seen in the precedent of Tvl. Jashwin Auto Services vs. The State Tax Officer.
  • Any amount already collected during the interregnum should be subject to adjustment based on the outcome of the appeal.

Respondent's Arguments

  • The Additional Government Pleader did not seriously contest the plea for condonation given the limited extent of the delay.
  • The Department maintained that the statutory limitation period, once expired without a condonable application, ordinarily bars entertainment of a delayed appeal.

Court Order / Findings

  • The Court adopted the approach taken in its earlier order in Tvl. Jashwin Auto Services, where a similarly marginal delay was condoned and the appeal directed to be entertained on merits.
  • Since the delay was found to be only marginal, the Court quashed the impugned rejection and directed the appellate authority to condone the delay and admit the appeal.
  • The appellate authority was directed to dispose of the appeal on merits and in accordance with law, as expeditiously as possible, without reference to limitation.

Important Clarification

  • Marginal delays in filing a first appeal under Section 107 of the GST Act can be condoned by the High Court in writ jurisdiction even where the delay exceeds the statutorily condonable period, provided the explanation is not indicative of gross negligence.
  • Any tax amount recovered during the interim period remains subject to adjustment based on the appellate outcome, protecting the assessee from prejudice pending final decision.

Sections Involved

  • Section 107, CGST/TNGST Act, 2017 — prescribes the limitation period and condonable extension for filing appeals against adjudication orders.
  • Form GST APL-02, CGST Rules, 2017 — the acknowledgement/rejection format issued by the appellate authority on receipt of an appeal.
  • Article 226, Constitution of India — invoked for the writ of certiorarified mandamus.

Decision – In Favour of

The decision is in favour of the assessee (Anil Kumar). The appellate authority's rejection was quashed and it was directed to admit and decide the appeal on merits without reference to limitation.

Case Details

Madurai Bench of Madras High Court; W.P(MD)No.23902 of 2025; Coram: Hon'ble Mr. Justice G.R. Swaminathan; Order dated 03.09.2025.

Link to Download the Order

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