In W.P. No.17825 of 2023 -MADR HC- Madras High Court condones two-day delay in filing appeal against cancellation of registration under TN GST Act
Justice Anita Sumanth [15-06-2023]

Read Order: Shri Isha Scraps Represented by its Partner S. Brinda v. Superintendent Tiruchengodu Rural Pallipalayam Range Erode-II – Salem Commissionerate and Ors.

Chahat Varma

New Delhi, July 11, 2023: The Madras High Court has recently condoned a two-day delay in filing an appeal challenging the cancellation of registration under the Tamil Nadu Goods and Services Tax Act, 2017.

Brief facts of the case were that the petitioner had filed a statutory appeal before the first appellate authority on 09.05.2023, albeit with a delay of 2 days. The delay was explained in an affidavit, stating that the petitioner was unaware of the technical procedures for uploading the order in the GST portal. Furthermore, there was no communication to draw attention to the order uploaded in the portal, leading to the delay in taking necessary action.The appeal had been filed online on the GST portal, and as per the applicable provision, the petitioner was required to file a manual copy of the appeal within 7 days of e-filing. However, due to the 2-day delay in filing the appeal, the appellate authority did not receive it for issuing the necessary form in GST APL02. It is hence that this Writ Petition was filed, challenging the order of cancellation of registration.

The court considered the matter and found the delay of 2 days to be reasonable, especially given the sufficient reasons put forth by the petitioner.

In light of the above, the court accepted the petitioner’s submissions and rejected the challenge to the order of assessment. The court granted permission for the petitioner to resubmit the appeal papers within one week. In case of resubmission, the second respondent was directed to receive the appeal without considering the limitation period, while ensuring compliance with all other statutory conditions, including pre-deposit.