*Condoning Delay in Appeal Filing: Medical Reason Validated*
Background:
– M/s. Great Heights Developers LLP (the Petitioner) filed a writ petition against an Assessment Order, citing medical reasons for the delay in filing the appeal before the Appellate Authority.
Key Points:
⚖️ Mitigating Circumstances: The Madras High Court acknowledged medical reasons, specifically septic shock, as valid mitigating circumstances for the delay in filing the appeal.
⚖️ Statutory Limitations: While Section 107 of the CGST Act imposes a time limit for filing appeals, the Appellate Authority has the discretion to condone delays up to a maximum of 120 days.
⚖️ Appellant’s Compliance: The Petitioner had paid the entire tax liability and sought appeal only on penalty and interest, demonstrating compliance and limited scope of the appeal.
⚖️ Judicial Discretion: Considering the short duration of delay (24 days) and the Petitioner’s genuine medical condition, the Court directed the Appellate Authority to receive and dispose of the appeal on its merits promptly.
🟡 Conclusion:
– The ruling reaffirms that medical reasons can serve as valid grounds for condoning delay in appeal filing before the Appellate Authority, ensuring equitable treatment and access to justice for taxpayers facing genuine hardships.