The Deputy Commissioner (GST) (Appeals) vs. Sharp Tanks And Structurals Private Limited

Facts

The petitioners, the Deputy Commissioner (GST) (Appeals) and the State Tax Officer (Survey Unit), filed a Civil Miscellaneous Petition (CMP) seeking condonation of a 97-day delay in filing a writ appeal. This appeal was against an order dated 17.09.2025, passed in W.P.(MD) No.24685 of 2025. The respondent is Sharp Tanks and Structurals Private Limited. The learned Additional Government Pleader appeared for the petitioners, while the learned counsel for the respondent opposed the condonation of delay. The matter concerns the levy of tax.

Held

The Court condoned the delay of 97 days in filing the writ appeal. The reasoning provided was that since the matter relates to the levy of tax, it was deemed appropriate to afford an opportunity to the State Government to protect its interest. The Court allowed the Civil Miscellaneous Petition. The Registry was directed to number the writ appeal, if the papers were otherwise in order, and post it for admission along with another writ appeal arising from a common order dated 17.09.2025 passed in W.P.(MD) Nos. 24684 & 24685 of 2025. No specific section of the GST Act or Rules was discussed in relation to the condonation of delay.

Key Issues

1. Whether the delay of 97 days in filing the writ appeal should be condoned, considering the matter relates to the levy of tax and the State's interest. The petitioners argued that condoning the delay would provide an opportunity for the State Government to protect its interest in a matter concerning tax levy. The respondent argued against the condonation of delay.