Ms Anil Thermoplastic Industries vs. The Deputy Commissioner GST Appeals

Facts

The petitioner, M/s. Anil Thermoplastic Industries, filed a writ petition challenging an order dated 29.01.2025 passed by the Assistant Commissioner (ST), Sivakasi I-Circle, for the assessment year 2020-21. The petitioner had filed an appeal against this order before the Deputy Commissioner (GST) (Appeals). However, the appeal was rejected by the appellate authority on the grounds that it was filed beyond the condonable period of delay. The petitioner sought to quash the order of rejection and requested the appellate authority to condone the delay, admit the appeal, and dispose of it on merits.

Held

The Court allowed the writ petition. It quashed the impugned order of the appellate authority which had rejected the appeal on the ground of delay. The Court directed the appellate authority to consider the appeal on its merits and dispose of it in accordance with law. The reasoning was based on the established principle that where the delay is marginal, the writ court can grant relief. The operative direction was to admit the appeal and decide it on merits. No issue was expressly left undecided.

Key Issues

1. Whether the High Court, in its writ jurisdiction, can direct the appellate authority to condone a delay in filing an appeal, particularly when the delay is stated to be marginal? Petitioner's Contention: The petitioner argued that the High Court has the power to grant relief in writ petitions where the delay in filing an appeal is marginal. They relied on multiple decisions of the Court to support this contention. Revenue's Contention: The judgment does not record any specific arguments made by the revenue or the respondents. It only states that both sides were heard.