The Madras High Court set aside the rejection of a GST appeal filed 89 days late, accepting the accountant’s serious illness as genuine cause, and directed a hearing on merits after deposit.
The Madras High Court has condoned an 89-day delay in filing a GST appeal that the appellate authority had rejected as beyond the condonable period, on condition that the petitioner raises its deposit to 25% of the disputed tax. [Sri Ranga Naicker Munusamy v. Deputy Commercial Tax Officer/Deputy State Tax Officer 2, Chennai & Ors., 2026-juristway.com-3135-HC(Madras)-GST]
Justice Krishnan Ramasamy set aside the rejection order in Form GST APL‑02 dated 2 Jul 2026 and disposed of the writ petition at the admission stage.
The petitioner, proprietor of Sri Lakshmi Steels, was issued a summary of show cause notice in Form GST DRC‑01 under Section 73 on 11 Jul 2025. The assessment order in Form GST DRC‑07 dated 12 Nov 2025 was passed without a personal hearing.
The petitioner said its accountant, who monitored the portal, was seriously ill, so it learnt of the order late and appealed with a delay of 89 days. It offered to pay 25% of the disputed tax after adjusting the 24.36% already recovered. The Additional Government Pleader submitted that the delay was the petitioner’s own fault.
The Court accepted the reason as genuine and condoned the delay on terms. It directed payment of the balance needed to make up 25% of the disputed tax, after deducting the 24.36% already paid or recovered. If the appeal had been returned, a fresh appeal is to be filed within two weeks of payment.
The appellate authority must then take the appeal on record and decide it on merits after giving the petitioner a sufficient personal hearing. No costs were awarded.
2026-juristway.com-3135-HC(Madras)-GST
