GST DAILY – 197

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HC condones delay and directs Appellate Authority to dispose of appeal on merits if received within 10 days from date of order

 The Hon’ble Madras High Court in the case of Great Heights Developers LLP V/s. Additional Commissioner Office of the Commissioner Of CGST & Central Excise Date of Judgement 01-02-2024

Issue:-

Where assessee demonstrated that delay in filing appeal was due to valid mitigating circumstances, Can Appellate Authority condone delay and consider appeal on its merits?

The Hon’ble High Court Judgement:-

Assessee faced order in original imposing penalty and interest under Sections 73(9) and 73(7) of CGST Act

Assessee failed to file appeal within 90-day limit following receipt of assessment order. Assessee contended that he fell ill with septic shock and encountered associated difficulties in following up with consultant, causing delay in filing appeal.

High Court held that recognized assessee’s medical condition as valid reason for condoning delay. Appellate Authority must receive and consider assessee’s appeal on its merits, even though it was filed late.

Section 107 of Central Goods and Services Tax Act, 2017