{"id":5349,"date":"2025-08-19T17:38:00","date_gmt":"2025-08-19T12:08:00","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5349"},"modified":"2025-08-22T12:31:29","modified_gmt":"2025-08-22T07:01:29","slug":"hc-condoned-appeal-delay-due-to-managing-partners-medical-treatment","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-condoned-appeal-delay-due-to-managing-partners-medical-treatment","title":{"rendered":"HC Condoned Appeal Delay Due to Managing Partner&#8217;s Medical Treatment"},"content":{"rendered":"<pre>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000402083\/delay-in-filing-appeal-to-be-condoned-due-to-managing-partners-medical-treatment-hc\"><span class=\"TextRun SCXW72973548 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW72973548 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\">Tvl. Bullmenn Motors Versus Deputy Commissioner (CT), Coimbatore<\/span><span class=\"NormalTextRun SCXW72973548 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 54 (Mad.)<\/span><\/span><\/a><span class=\"EOP SCXW160417596 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li id=\"dbs_judge\">\n<div id=\"dbs_judge\">\n<div id=\"dbs_judge\"><strong><span id=\"111170000000101715\">Krishnan Ramasamy<\/span>, J<\/strong>.<\/div>\n<\/div>\n<\/li>\n<li><i><strong>Shri\u00a0<span id=\"111170000000166662\">T.Ramesh<\/span><\/strong>\u00a0for the Petitioner<\/i><\/li>\n<li><i><strong>Shri\u00a0<span id=\"111170000000166663\">V.Prashanth Kiran<\/span><\/strong>, Government Adv. (Tax) for the Respondent<\/i><\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span class=\"TextRun SCXW100462272 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW100462272 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\">The petitioner, on scrutiny of returns, was found to have certain discrepancies, pursuant to which a notice in DRC-01 was issued proposing to demand tax, interest, and other amounts. Upon filing a reply, the Adjudicating Authority partially accepted the petitioner\u2019s submissions, dropping proceedings relating to the demand of differential tax, reversal of input tax credit, and payment of interest for belated filing of returns, but confirming the demand of interest on payment of differential tax. An appeal was preferred against the said order; however, the Appellate Authority rejected the appeal on the ground of limitation. The petitioner submitted that the delay in filing the appeal occurred because the managing partner of the petitioner-firm was undergoing medical treatment, which prevented timely filing. The matter was accordingly placed before the High Court of Madras.<\/span><\/span><span class=\"EOP SCXW100462272 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span class=\"TextRun SCXW244763490 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW244763490 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\">The High Court of Madras held that the reason provided by the petitioner for the belated filing of the appeal, namely the medical condition of the managing partner, appeared to be genuine. In view of the circumstances explained, and exercising powers under Section 107 of the CGST and the Tamil Nadu GST, it was directed that the delay in filing the appeal be condoned. The appeal was accordingly restored before the Appellate Authority for disposal on merits.<\/span><\/span><span class=\"EOP SCXW244763490 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List of Cases Reviewed<\/h2>\n<div class=\"text\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%201148%20(Tribunal)&amp;itemType=AP\">Acquire Services Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02014 (36) S.T.R. 1148 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(20)%20G.S.T.L.%20581%20(Tribunal)&amp;itemType=AP\">Autodesk India Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02019 (20) G.S.T.L. 581 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(20)%20G.S.T.L.%20546%20(Tribunal)&amp;itemType=AP\">Canon India Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02019 (20) G.S.T.L. 546 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(18)%20G.S.T.L.%20460%20(Tribunal)&amp;itemType=AP\">Commissioner v. SGC Services P. Ltd.<\/a> \u2014\u00a02018 (18) G.S.T.L. 460 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(8)%20G.S.T.L.%20123%20(Bom.)&amp;itemType=AP\">Commissioner v. A.T.E. Enterprises Pvt. Ltd.<\/a> \u2014\u00a02018 (8) G.S.T.L. 123 (Bom.)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(31)%20G.S.T.L.%2083%20(Tribunal)&amp;itemType=AP\">Commissioner v. Abbott Healthcare Pvt. Ltd.<\/a> \u2014\u00a02019 (31) G.S.T.L. 83 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(45)%20S.T.R.%20549%20(Tribunal)&amp;itemType=AP\">Commissioner v. Marubeni India Pvt. Ltd.<\/a> \u2014\u00a02016 (45) S.T.R. 549 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(49)%20S.T.R.%20415%20(Tribunal)&amp;itemType=AP\">Commissioner v. Rambel Consumer Services<\/a> \u2014\u00a02017 (49) S.T.R. 415 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(42)%20S.T.R.%20831%20(Tribunal)%C2%A0%27&amp;itemType=AP\">Commissioner v. Samsung India Electronics Pvt. Ltd.<\/a> \u2014\u00a02016 (42) S.T.R. 831 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(37)%20S.T.R.%20286%20(Tribunal)&amp;itemType=AP\">Commissioner v. Vodafone India Ltd.<\/a> \u2014\u00a02015 (37) S.T.R. 286 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(24)%20G.S.T.L.%20547%20(Bom.)&amp;itemType=AP\">Commissioner v. Wartsila India Ltd.<\/a> \u2014\u00a02019 (24) G.S.T.L. 547 (Bom.)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%20699%20(Bom.)&amp;itemType=AP\">Commissioner v. Wartsila India Ltd<\/a>. \u2014\u00a02023 (385) E.L.T. 699 (Bom.)\u00a0=\u00a0(2023) 8 Centax 34 (Bom.)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(37)%20S.T.R.%20642%20(Tribunal)&amp;itemType=AP\">Commissioner v. Weizmann Forex Ltd<\/a>. \u2014\u00a02015 (37) S.T.R. 642 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(37)%20S.T.R.%20757%20(Tribunal)&amp;itemType=AP\">Gap International Sourcing (India) Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02015 (37) S.T.R. 757 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(34)%20G.S.T.L.%20436%20(Tribunal)&amp;itemType=AP\">IBM India Private Limited v. Commissioner<\/a> \u2014\u00a02020 (34) G.S.T.L. 436 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(17)%20G.S.T.L.%20268%20(Tribunal)&amp;itemType=AP\">IBM India Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02018 (17) G.S.T.L. 268 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(18)%20G.S.T.L.%20454%20(Tribunal)&amp;itemType=AP\">J. Mitra and Company Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02018 (18) G.S.T.L. 454 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(36)%20S.T.R.%20766%20(Tribunal)&amp;itemType=AP\">Microsoft Corporation (I) Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02014 (36) S.T.R. 766 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(18)%20G.S.T.L.%20465%20(Tribunal)&amp;itemType=AP\">Microsoft Corporation (India) Private Limited v. Commissioner<\/a> \u2014\u00a02018 (18) G.S.T.L. 465 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(52)%20S.T.R.%20489%20(Tribunal)&amp;itemType=AP\">Nortel Networks (I) Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02017 (52) S.T.R. 489 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(50)%20S.T.R.%20299%20(Tribunal)&amp;itemType=AP\">Sumitomo Corporation India Pvt. Ltd. v. Commissioner<\/a> \u2014\u00a02017 (50) S.T.R. 299 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(8)%20G.S.T.L.%2032%20(Del.)&amp;itemType=AP\">Verizon Communication India Pvt. Ltd. v. Assistant Commissioner<\/a> \u2014\u00a02018 (8) G.S.T.L. 32 (Del.)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"http:\/\/centaxonline.com\/search?searchData=2021%20(45)%20G.S.T.L.%20275%20(Tribunal)&amp;itemType=AP\">Verizon India Pvt. Limited v. Commissioner<\/a> \u2014\u00a02021 (45) G.S.T.L. 275 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b> [Para 13]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(29)%20G.S.T.L.%20314%20(Tribunal)&amp;itemType=AP\">Vodafone Mobile Services Limited v. Commissioner<\/a> \u2014\u00a02019 (29) G.S.T.L. 314 (Tribunal)\u00a0\u2014\u00a0<b>Affirmed<\/b>\u00a0[Para 13]<\/li>\n<\/ul>\n<\/div>\n<h2>List of Case Cited<\/h2>\n<div id=\"BKM\" class=\"casereffered\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=C.A.%20No.%2010349%20of%202018%20by%20Supreme%20Court&amp;itemType=AP\">Commissioner v. Canon India Pvt. Ltd.<\/a> \u2014 C.A. No. 10349 of 2018 by Supreme Court \u2014\u00a0<i>Referred<\/i>\u00a0[Para 9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2013%20(29)%20S.T.R.%20257%20(Tribunal)&amp;itemType=AP\">Paul Merchants Ltd. v. Commissioner<\/a> \u2014\u00a0<a id=\"anchor_78896.29448153729\"><\/a>2013 (29) S.T.R. 257 (Tribunal)\u00a0\u2014\u00a0<i>Referred<\/i>\u00a0[Paras 7.1, 8.2]<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Tvl. Bullmenn Motors Versus Deputy Commissioner (CT), Coimbatore (2025) 33&hellip;<\/p>\n","protected":false},"author":10,"featured_media":5418,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-5349","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Condoned Appeal Delay Due to Managing Partner&#039;s Medical Treatment<\/title>\n<meta name=\"description\" content=\"Madras HC condoned appeal delay as managing partner was under medical treatment, restoring appeal for merits under GST Section 107.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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