The Madras High Court has condoned 285-day delay in GST appeal on payment of additional  5% tax in pre-deposit.

The bench of  Justice Krishnan Ramasamy has observed that the reason assigned by the petitioner, for the delay in filing the appeal against the summary order, appears to be genuine. 

The petitioner submitted that the ex parte impugned summary order came to be passed by the respondent. Being unaware of the said summary order, the petitioner has failed to file their appeal within time. Thereafter, the appeal against the aforesaid summary order was preferred by the petitioner with a delay of 285 days. Since the delay is beyond the condonable period, the appeal was rejected by the respondent, vide rejection order dated 04.11.2024, on the aspect of limitation. Hence, he prayed to condone the delay in filing the appeal on any terms including any condition of additional pre-deposit.

On the other hand, the department submits that the delay, in filing the appeal, has occurred only due to the fault on the part of the petitioner and requests the Court to pass appropriate orders.

The court has held that though the petitioner had already paid 10% of the disputed tax amount as pre-deposit while filing the appeal, considering the delay of 30 days, the Court directed the petitioner to pay additional 5% of the disputed tax amount, as agreed by the petitioner, to the respondents.

The court directed that upon payment of the said amount, the Appellate Authority is directed to take the appeal on record and pass appropriate orders on merits and in accordance with law, after providing an sufficient opportunity to the petitioner, as expeditiously as possible.

Case Details

Case Title: M/S.Hitech Cnc Engineering Versus Deputy Commissioner (Commercial Tax) (FAC)

Case No.: W.P.No.16902 of 2025 & W.M.P.No.19177 of 2025

Date:  03/06/2026

Counsel For Petitioner: R.Reshma

Counsel For Respondent: K.Vasanthamala

Read More: Nationwide GST Data Leak Exposed: CA Body Flags Racket, Demands Finance Ministry Crackdown