GST Appeal Dismissed as Time-Barred: Madras HC remands Matter on 25%

The Madras High Court, in a case concerning a time-barred GST appeal, has remanded the matter back to the appellate authority, directing it to reconsider the appeal on the condition of a 25% pre-deposit. The original appeal was dismissed for being filed beyond the condonable period. However, the High Court took note of the fact that the initial assessment order was passed ex-parte, without providing the assessee an adequate opportunity to be heard. Recognizing the principles of natural justice, the court decided to grant the assessee another chance to present its case on its merits. The imposition of a 25% pre-deposit serves to balance the interests of the revenue while ensuring that the assessee is not denied justice due to procedural delays, particularly when the initial order itself was passed without a full hearing. This decision reflects a pragmatic approach by the judiciary to ensure fairness in tax adjudication.