Order Date – 12 June 2024

Parties: Thangadurai Nadar Steels & Hardware and Paints Vs The Joint Commissioner (ST), The Deputy Commissioner(ST), The State Tax Officer

Facts –

• The Petitioner, Thangadurai Nadar Steels & Hardware and Paints, has filed the appeal before the second respondent 14 days after the limitation expired for filing the appeal and thus, the appeal has been rejected by the Appellate Commissioner.

Issue –

• Whether the appeal can be filed after the limitation expired for filing the appeal?

Order –

• The Single Bench of Hon'ble High Court observed that the delay is only a marginal delay, though beyond the statutory period of limitation, the Court is of the view that the impugned order bearing reference No.A1/566 & 567/2024 dated 29.02.2024 is set aside and the matter is remitted back to the Appellate Commissioner to dispose of the same on merits and in accordance with law, subject to the petitioner depositing additionally 20% of the disputed tax over and above 10% is as contemplated under Section 107 of the respective GST enactments.
• Since the impugned order is quashed, the third respondent is directed to issue suitable directions to the Tamil Nad Mercantile Bank Ltd. to de-freeze the account of the petitioner, after deducting 20% from the petitioner's account towards pre-deposit.