Order Date – 03 June 2025

Parties: M/s. Hitech CNC Engineering Vs Deputy Commissioner (Commercial Tax) (FAC), Goods and Services Tax Appeal, Salem & The Commercial Tax Officer, Hosur 

Facts –

• The Petitioner, M/s. Hitech CNC Engineering, filed an appeal against ex parte summary assessment order dated 25.07.2023 with a delay of 285 days, beyond the statutory condonable period.
• Petitioner prayed to condone the delay in filing the appeal on any terms including any condition of additional pre-deposit as they remained unaware of the said order and hence, they were unable to file the appeal within time.

Issue –

• Whether the delay of 285 days in filing the appeal could 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 summary 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 summary order, on terms.
• Therefore, though the petitioner had already paid 10% of the disputed tax amount as pre-deposit while filing the appeal, considering the delay of 30 days, the Court directed the petitioner to pay additional 5% of the disputed tax amount, as agreed by the petitioner, to the respondents.
• The writ petition is disposed of.