Order Date – 02 June 2025

Parties: Red Rose Garments Vs Deputy Commissioner (CT), Erode & Assistant Commissioner ST Kongunagar Circle Tirupur-II.

Facts –

• The Petitioner, Red Rose Garments, filed appeal against ex parte assessment order dated 31.08.2023 with a delay of 72 days, beyond the condonable period under the GST Act, and was hence dismissed as time-barred.
• The petitioner claimed that all assessment-related notices and the order were uploaded only on the GST portal. The petitioner remained unaware of them and thus missed the appeal deadline. 10% of the disputed tax was paid at the time of appeal filing. The petitioner expressed willingness to pay an additional 15% pre-deposit to secure consideration of the appeal on merits.

Issue –

• Whether the appellate delay of 72 days, beyond the statutory condonable limit, can be condoned?

Order –

• The Single Bench of Hon’ble High Court observed that the reason assigned by the petitioner, for the delay in filing the appeal against the assessment order, appears to be genuine. In such view of the matter, this Court is inclined to condone the delay, in filing the appeal against the impugned assessment order, on terms.
• Therefore, though the petitioner had already paid 10% of the disputed tax amount as statutory pre-deposit while filing the appeal, considering the delay of 72 days, the Court directed the petitioner to pay additional 15% of the disputed tax amount to the respondents, as agreed by the petitioner.
• The writ petition is disposed of.