Madras HC Restores GST Appeal Filed Late Due to Illness

High Court Upholds Taxpayer’s Right to Appeal in E-Way Bill Case

In a significant ruling, the Madras High Court has allowed a Goods and Services Tax (GST) appeal that was initially rejected due to a delay in filing. The case centered around an E-Way Bill issue and the subsequent late filing of an appeal by the affected taxpayer.

Reason for Delay: Managing Partner’s Illness

The primary reason cited for the delay was the illness of the company’s managing partner. The court, after reviewing the presented evidence, found the explanation to be genuine and compelling.

The court order emphasized that genuine reasons beyond the control of the taxpayer should be considered when assessing delays in filing appeals. It further stated that the statutory right to appeal should not be defeated by circumstances outside of the taxpayer’s influence, especially when there is no indication of malicious intent (mala fide intention).

Appeal Restored on Payment of Nominal Fee

Taking into account the circumstances, the Madras High Court has restored the appeal, subject to the payment of a nominal fee of Rs. 10,000. This decision underscores the judiciary’s commitment to ensuring fair treatment for taxpayers facing genuine hardships.

Key Points of the Judgment

• The Court acknowledged that the illness of the managing partner presented a legitimate cause for the delay.
• It reaffirmed the importance of upholding the statutory right to appeal under GST law.
• The decision reflects a balanced approach, considering both revenue interests and taxpayer rights.