GST Appeal Delay Condoned by Madras High Court: What It Means

Madras High Court Condones 28-Day GST Appeal Delay, Remands Case for Adjudication on Merits

The petitioner has placed on record the detailed common order, separate orders in Form GST DRC – 07 and evidence of the date of filing of the statutory appeals. It follows on consideration of these documents that appeals were lodged about 28 days beyond the prescribed period of three months. In the appeals, the petitioner also applied for condonation of delay by stating that the erstwhile consultant had not informed the petitioner about the order and that the petitioner became aware of the same only upon recovery proceedings being initiated on 19.02.2026. It is also stated that the petitioner thereafter engaged a new consultant and filed the appeals. In these circumstances, the appeal should not have been rejected by computing the period of limitation from the date of the detailed order. Hence, interference with the impugned appellate orders is warranted. For reasons aforesaid, the impugned appellate orders are set aside. Being satisfied that sufficient cause is shown, the delay is condoned and these matters are remanded to the appellate authority for adjudication on merits. These writ petitions are disposed of on these terms without any order as to costs. Consequently, connected miscellaneous petitions are closed.