Tvl.K.Senthil Kumar vs. The Appellate Deputy Commissioner (CT)

Facts

The petitioner, Tvl. K. Senthil Kumar, filed a writ petition challenging the rejection of his appeal by the Appellate Deputy Commissioner (GST Appeals) on 16.10.2025. The appeal was filed with a delay of 169 days beyond the condonable period, attributed to the failure of the petitioner's accountant. The petitioner had initially filed a rectification application on 31.08.2024, which was rejected on 31.01.2025, contributing to the delay in filing the appeal against the assessment order dated 16.07.2024. The petitioner had already paid 10% of the disputed tax amount as a pre-deposit and was willing to pay an additional 10%. The respondents, represented by the Additional Government Pleader, agreed to condone the delay subject to terms.

Held

The Court held that the reason assigned by the petitioner for the delay in filing the appeal, namely the failure of their accountant and the subsequent rejection of the rectification application, appeared to be genuine. Consequently, the Court was inclined to condone the delay of 169 days in filing the appeal. The Court set aside the appeal rejection order dated 16.10.2025, subject to the petitioner paying an additional 10% of the disputed tax amount to the respondents. Upon payment, the Appellate Authority was directed to take the appeal on record and pass appropriate orders on merits after providing sufficient opportunity to the petitioner. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the delay of 169 days in filing the appeal against the assessment order dated 16.07.2024, which was rejected by the Appellate Deputy Commissioner on 16.10.2025, should be condoned? The petitioner argued that the delay was due to the failure of their accountant and the subsequent rejection of a rectification application. They also stated their willingness to pay an additional 10% of the disputed tax amount. The respondents submitted that the delay may be condoned subject to terms.