Order Date – 08 May 2025 

Parties: Tvl. SSB Construction Vs  Deputy Commissioner (CT), Salem and The State Tax Officer, Hosur (South) Assessment Circle

Facts –

• The Petitioner, SSB Construction, a proprietary concern engaged in government civil works, received a show cause notice due to a discrepancy between GSTR-3B and GSTR-7 for A.Y. 2022–2023. The petitioner responded, pointing out errors in the taxable turnover calculation.
• Despite this, the State Tax Officer passed an assessment order without considering the reply.
• Due to confusion over the applicable GST rate (12% vs. 18%) and discussions with the BDO, the petitioner filed an appeal with a 37-day delay, which was rejected without considering the explanation.

Issue –

• Whether the appellate authority was justified in rejecting the appeal solely on the ground of delay, despite a satisfactory explanation provided by the petitioner?

Order –

• The Single Bench of Hon’ble High Court found much force in the submission of the learned counsel for the petitioner. Considering the fact the delay of 37 days has been satisfactorily explained, the Court was of the view that the order of the respondent warrants interference by this Court.
• Accordingly, the impugned order dated of the respondent dated 15.04.2025 is set aside and a direction is issued to the respondent to entertain the petitioner's appeal without reference to the delay and pass appropriate orders on merits and in accordance with law as expeditiously as possible.
• The Writ Petition is disposed of.