Anil Kumar v. The Deputy Commissioner (Gst Appeal)
Case brief
What is this about?
Keywords: GST appeal; condonation of delay; 35 days delay; marginal delay; beyond condonable period; FORM GST APL-02; writ of Certiorarified Mandamus; Article 226 Constitution of India; Madras High Court Madurai Bench; W.P(MD)No.23902 of 2025; Anil Kumar v. Deputy Commissioner (GST Appeal) and State Tax Officer - 4 (Ins.); Tirunelveli; GSTIN:33AJQPP4461M1ZM/2019-20 order dated 16.12.2024; appeal dated 21.04.2025; impugned order dated 29.04.2025 quashed; follows W.P.(MD)No.22289 of 2025 (Tvl. Jashwin Auto Services) order dated 14.08.2025; appeal to be entertained and disposed on merits; G.R. Swaminathan J.; writ allowed, no costs.
What did the court decide?
Writ petition allowed with no costs: impugned FORM GST APL-02 order dated 29.04.2025 quashed; 1st Respondent directed to condone the 35-day delay, entertain the petitioner's appeal dated 21.04.2025 and dispose of it on merits in accordance with law as expeditiously as possible.