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GEOTECH OFFSHORE STRUCTURES PRIVATE LTD. vs. THE DEPUTY COMMISSIONER (ST) , THE DEPUTY STATE TAX OFFICER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

K. Anandharaja

Murali Law Firm.

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	GEOTECH OFFSHORE STRUCTURES PRIVATE LTD.
Respondent	THE DEPUTY COMMISSIONER (ST) , THE DEPUTY STATE TAX OFFICER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 24, 2024
Order No.	W. P. No. 11020 of 2024, W. M. P. Nos. 12097 & 12100 of 2024
Citation	2024(4) TAXREPLY 10837
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ORDER
ORDER By this writ petition, an appellate order dated 01.04.2024 rejecting the petitioner's appeal on the ground of delay is challenged. 2. Against an order dated 21.08.2023, the petitioner presented an appeal before the appellate authority on 03.01.2024. Such appeal was rejected on the ground that the appeal was presented after the condonable period under sub-section (4) of Section 107 of applicable GST enactments. 3. Learned counsel for the petitioner invited my attention to the impugned appellate order and pointed out that the delay beyond the condonable period was only by 12 days. He further submits that the requisite pre-deposit was made. 4. Mr. T.N.C. Kaushik, learned Additional Government Pleader (Tax), accepts notice for the respondents. He points out that sub-section (4) of Section 107 enables condonation of delay for a maximum period of one month beyond the prescribed period of three months. 5. On examining the impugned order, it is clear that the o....