{"id":5356,"date":"2025-08-14T18:22:11","date_gmt":"2025-08-14T12:52:11","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5356"},"modified":"2025-08-26T14:54:50","modified_gmt":"2025-08-26T09:24:50","slug":"hc-allows-condonation-of-appeal-delay-due-to-managing-partners-medical-treatment","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-allows-condonation-of-appeal-delay-due-to-managing-partners-medical-treatment","title":{"rendered":"HC allows condonation of appeal delay due to managing partner\u2019s 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 SCXW155238316 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW155238316 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 SCXW155238316 BCX0\" data-ccp-parastyle=\"Body-All Documents\"> (2025) 33 Centax 54 (Mad.)<\/span><\/span> \r\n\r\n<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong><span id=\"111170000000101715\">Krishnan Ramasamy<\/span><\/strong>, J.<\/li>\n<li>\n<div><strong>Shri\u00a0<span id=\"111170000000166662\">T.Ramesh<\/span><\/strong>\u00a0for the Petitioner.<\/div>\n<\/li>\n<li>\n<div><strong>Shri\u00a0<span id=\"111170000000166663\">V.Prashanth Kiran<\/span>,<\/strong> Government Adv. (Tax) for the Respondent.<\/div>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">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 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><span 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 SCXW153478040 BCX0\" lang=\"EN-IN\" xml:lang=\"EN-IN\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW153478040 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 SCXW153478040 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<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Tvl. Bullmenn Motors Versus Deputy Commissioner (CT), Coimbatore (2025) 33&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5367,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5356","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC allows condonation of appeal delay due to managing partner\u2019s medical treatment<\/title>\n<meta name=\"description\" content=\"Madras HC condones delay in GST appeal filing, citing managing partner\u2019s medical treatment as valid reason for missing limitation period.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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