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IN THE HIGH COURT OF JUDICATURE AT MADRAS
D.Bharatha Chakravarthy, J
M/s.Dhanasekaran – Appellant
Versus
The Assistant Commissioner of GST and Central Excise, Thanjavur Division – Respondent
| Table of Content |
|---|
| 1. best judgment assessment and rejected appeal due to delay. (Para 2) |
| 2. arguments on condonable delay and statutory limits. (Para 3 , 4) |
| 3. notification inapplicable; limitation mandatory. (Para 5) |
| 4. pandemic justifies condoning short delay. (Para 7) |
| 5. writ allowed; appeal remanded for merits. (Para 8) |
O R D E R
This Writ Petition has been filed challenging the order dated
28.03.2022 passed by the first respondent and the order dated 19.11.2025 passed by the second respondent.
2. The best judgment assessment was passed under Section 72 of the Finance Act, 1994 on 28.03.2022. Aggrieved by the same, the petitioner filed an appeal under Section 85(3A) of the Finance Act, 1994. The appeal was also rejected as being beyond time, as against which the present Writ Petition has been filed.
3. The learned counsel for the petitioner would submit that the delay in this case is only 8 days. With reference to Goods and Services Tax, in general, in exercise of the powers conferred under Section 148 of the Central Goods and Services Tax Act, 2017, a Notification bearing No. 53/2023-Central Tax was issued on 02.11.2023, whereby it was directed that appeals filed beyond the condonable
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