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 (C.M.P.) seeking to condone a delay of 97 days in filing a writ appeal. This appeal was against an order dated 17.09.2025, passed in W.P.(MD) No.24684 of 2025. The respondent is Sharp Tanks and Structurals Private Limited. The learned Additional Government Pleader appeared for the petitioners, and the learned counsel for the respondent opposed the condonation of delay.

Held

The Court condoned the delay of 97 days in filing the writ appeal. The reasoning provided was that the matter relates to the levy of tax, and it is important to afford an opportunity to the State Government to protect its interest. Therefore, the Court was inclined to condone the delay. The operative direction was that the Civil Miscellaneous Petition is allowed, the delay is condoned, and the Registry is directed to number the writ appeal if the papers are otherwise in order, and post it for admission in the usual course. No specific issues regarding the GST levy itself were decided at this stage, as the appeal was yet to be admitted.

Key Issues

1. Whether the delay of 97 days in filing the writ appeal should be condoned, considering the subject matter involves the levy of tax and the State's interest. Arguments for the Petitioners: The petitioners, representing the GST and State Tax departments, sought condonation of the delay, arguing that the matter pertains to the levy of tax and it is essential for the State Government to have an opportunity to protect its interests. They relied on the principle that tax revenue is crucial for the State's functioning. Arguments for the Respondent: The respondent opposed the condonation of delay, arguing that the delay was substantial and should not be excused without sufficient cause. They contended that the petitioners had not provided adequate reasons for the 97-day delay.