Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority

Last updated: 29 February 2024

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The Madras High Court has ruled that a medical condition can be a valid reason for an appellant to be granted an extension for filing an appeal. In this case, the taxpayer, M/s. Great Heights Developers LLP, experienced a significant medical emergency which prevented them from filing their appeal within the stipulated time. The court acknowledged that the delay was due to sufficient cause and allowed the appeal to be considered on its merits, provided it was filed within a short additional period.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai [Writ Petition No. 1324 of 2024 dated February 01, 2024], allowed the appeal before the Appellate Authority and held that if the Assessee demonstrates that the delay in filing appeal was due to valid mitigating circumstances such as medical condition then the Appellate Authority can condone delay and consider appeal on its merits.

Citation :
Writ Petition No. 1324 of 2024 dated February 01, 2024

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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