Delay in appeal filing was justified under tax regulations, warranting appellate review.

THE HON’BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON’BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.14779 of 2025 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Kohir Bhaskar Reddy, learned counsel for the petitioner and Sri T. Chaitanya Kiran, learned Assistant Government Pleader representing Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for the respondents.

2. With the consent, finally heard.

3. The appeal of the petitioner filed under Section 107 of the Central Goods and Services Tax Act, 2017 (for short ‘the Act’) was dismissed by assigning twin reasons namely - i) the appeal is filed with a delay of eight days after the period of three months from the date of receipt of order impugned therein and ii) 10% payment of pre-requisite has not been made.

4. Learned counsel for the petitioner submits that the appeal was filed within condonable period and sufficient cause has been shown. The aspect of delay should have been considered with a lenient view. No reasons are assigned as to why eight days delay could not have been condoned. The petitioner has already paid

10% of pre-requisite amount which is evident from Annexure P-8. Thus, the writ petition may be allowed and the impugned order may be set aside.

5. Learned Assistant Government Pleader for State Tax submits that the appeal was indeed filed within condonable period as per Section 107 (4) of the Act and the impugned order is not illegal in nature.

6. In the opinion of this Court, admittedly, the appeal was filed within condonable period and there was a little delay of eight days which was sufficiently explained. The cause shown in paragraph No.6 of the writ affidavit falls within the ambit of ‘sufficient cause’. Thus, the impugned order to the extent delay was not condoned is set aside on this ground.

7. As pointed out and not disputed by the other side, 10% pre-requisite amount has already been paid by the petitioner which is evident from Annexure P-8. Thus, the impugned order is set aside. The appellate authority is directed to decide the appeal on merits.