Madras High Court, via Justice Krishnan Ramasamy, entertained the appeal by the petitioner with a delay of 150 days beyond the condonable period subject to the payment of an additional 10% of the disputed tax amount to the respondents.
[23/02, 19:31] sekarreporter1: Top
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Madras HC Condones 150-Day Delay, Directs Additional 10% Disputed GST Before Appeal is Heard [Read Order]
The Madras High Court took note of the petitioner’s payment of statutory pre-deposit and directed an additional 10% of the tax amount to paid in order for their delay to be condoned.
By – Raheel Midhat |
23 Feb 2026 4:25 PM
The Madras High Court recently allowed an appeal to be heard by the Adjudicating Authority after condonation of a delay of 150 days, subject to the payment of an additional 10% of the disputed Goodsand Services Tax (GST) amount.
Due to the failure on the part of the appellant/petitioner’s accountant, appeal was delayed by 150 days on an assessment order passed on 25.08.2024. A delay of 150 days is technically beyond the condonable period.
Given the circumstances, the appeal was rejected by the Deputy Commissioner (Commercial Taxes) who is a respondent to the petition. The rejection order was dated 16.10.2025. In the interregnum, the petitioner filed a rectification application on 23.11.2024, this was rejected on 28.02.2025.
The counsel for the petitioner submitted that 10% of the disputed tax amount had already been paid towards statutory pre-deposit while filing the appeal and that the petitioner is willing to pay an additional 10% to condone the delay in filing the appeal.
The High Court observed that the petitioner was unaware of the assessment order and hence there was a delay of 150 days in filing the appeal. This reasoning seemed genuine by the Madras HC.
The Madras High Court, via Justice Krishnan Ramasamy, entertained the appeal by the petitioner with a delay of 150 days beyond the condonable period subject to the payment of an additional 10% of the disputed tax amount to the respondents.
The Court directed that the petitioner represent the appeal and the Authority was directed to take the appeal on record and pass appropriate orders on merit and in accordance with law, after providing sufficient opportunity as expeditiously as possible. The writ petition was disposed of without costs.
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Raheel Midhat
Madras HC
Goods and Service Tax
disputed tax
Assessment Order
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[23/02, 19:31] Meta AI: The Madras High Court has condoned a 150-day delay in filing a GST appeal, subject to the payment of an additional 10% of the disputed tax amount. The court took note of the petitioner’s payment of statutory pre-deposit and directed the additional payment to condone the delay. The petitioner had already paid 10% of the disputed tax amount as statutory pre-deposit while filing the appeal. ¹
The delay was caused by the petitioner’s accountant’s failure to inform them about the assessment order dated August 25, 2024. The court found the petitioner’s explanation genuine and allowed the appeal to be heard by the Adjudicating Authority.
The court directed the petitioner to represent the appeal and the Authority to take the appeal on record and pass appropriate orders on merit and in accordance with law, after providing sufficient opportunity as expeditiously as possible.
Would you like to know more about the implications of this ruling or the process for filing a GST appeal?
