Mahalakshmi Mines Vs Deputy Commercial (ST) (GST) (Appeal) Erode and Salem
Date: April 23, 25
Subject Matter
Delay in filing appeal condoned subject to the condition that the taxpayer pays an additional 5% of the disputed tax amount
Summary
The case law involves writ petitions challenging the rejection orders dated February 17, 2025, passed by the tax authorities in response to appeals filed by the petitioner against ex parte assessment orders issued on September 30 and October 3, 2024. The petitioner failed to file their appeals in time due to being unaware of the assessment orders. The appeals were filed with a delay of 30 days, which exceeded the condonable period as stipulated by the relevant provisions of the law. The Government Advocate argued that the delay was the petitioner’s fault. However, the court found the reasons presented by the petitioner for the delay to be genuine. Therefore, it decided to condone the delay subject to the condition that the petitioner pays an additional 5% of the disputed tax amount, on top of the 10% already paid as a pre-deposit. The court set aside the rejection orders and instructed the Appellate Authority to take the appeals on record and decide on the merits after providing the petitioner with a sufficient opportunity to present their case. The writ petitions were disposed of without costs, and the connected miscellaneous petitions were also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
These writ petitions have been filed challenging the impugned rejection orders dated 17.02.2025 passed by the 1st respondent.
2. Mr. V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondents in all petitions. By consent of the parties, the main writ petitions are taken up for disposal at the admission stage itself.
3. The learned counsel for the petitioner would submit that in this case, initially, the ex parte impugned assessment orders were passed by the 2nd respondent on 30.09.2024 & 03.10.2024. Being unaware of the said assessment orders, the petitioner has failed to file their appeal within time. Thereafter, the appeals against the aforesaid assessment orders were preferred by the petitioner with a delay of 30 days. Since the said delay is beyond the condonable period, the appeal was rejected by the respondent, vide rejection order dated 17.02.2025, on the aspect of limitation. Hence, these writ petitions have been filed.
4. On the other hand, the learned Government Advocate appearing for the respondent would submit that the delay, in filing the appeal, has occurred only due to the fault on the part of the petitioner and requests this Court to pass appropriate orders.
5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record.
6. In the cases on hand, the ex parte assessment orders came to be passed on 30.09.2024 & 03.10.2024. Aggrieved over the same, the appeals were belatedly preferred by the petitioner on 30.01.2025 & 03.02.2025, i.e., with a delay of 30 days. Since the delay was beyond he condonnable period, the said appeals were rejected by the respondent vide impugned order dated 17.02.2025. According to the petitioner, since the assessment orders were passed in ex parte, they remained unaware of the said order and hence, they were unable to file the appeals within time.
7. The above reason assigned by the petitioner, for the delay in filing the appeals against the assessment orders, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeals against the impugned assessment orders, on terms.
8. Therefore, though the petitioner had already paid 10% of the disputed tax amount as pre-deposit while filing the appeals, considering the delay of 30 days, this Court directs the petitioner to pay additional 5% of the disputed tax amount to the respondents. Accordingly, this Court passes the following order:
i) The rejection orders dated 17.02.2025 are set aside and the delay of 30 days in filing the appeal against the assessment order is hereby condoned, subject to the payment of additional 5% of the disputed tax amount, in each case, by the petitioner to the respondent-Department.
ii) Upon payment of the said amount, the 1st respondent/Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing an sufficient opportunity to the petitioner, as expeditiously as possible.
10. With the above directions, these writ petitions are disposed of. No costs. Consequently, the connected miscellaneous petitions are also closed.