TVL. SRI HARI ENTERPRISES

Vs.

THE ASSISTANT COMMISSIONER (ST) (FAC), THE DEPUTY COMMISSIONER (CT) (APPEALS), HOSUR, HDFC BANK

 P No. 17504 of 2025 & W. M. P. Nos. 19853 and 19856 of 2025

HIGH COURT: Madras

DATED: 09.05.2025

Citation: 2025 Taxo.online 741

Court affirms procedural irregularity in filing appeal should not defeat petitioner rights

Condonation of delay – Works contract – Discrepancies in returns – Demand – Petitioner erroneously failed to file condonation of delay application along with appeal – Appeal rejected on ground of delay in submission of appeal – Petitioner submits appeal filed beyond 90 days but within condonable period of 30 days under TNGST Act – As held in Indian Potash Ltd., Vs. Deputy Commissioner (ST) GST Appeal(2024 Taxo.online 1117) appeal cannot be rejected on ground of technical defects – No doubt there is procedural irregularity in filing appeal but such procedural irregularity should not defeat petitioner right
Held: Writ petition disposed – Impugned order set aside – Petitioner directed to represent appeal along with condonation of delay application and respondent shall entertain same by calculating limitation from date of filing of original appeal
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