2026-VIL-177-P&H
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SGST High Court Cases

GST - Condonation of delay in filing an appeal against GST order - Petitioner claimed that it did not receive the show cause notices as they were sent to the email address accessed by the Chartered Accountant (CA) handling the accounts, who did not inform the petitioner about the notices - Petitioner came to know about the notices and order only when the CA asked the petitioner to deposit the tax for filing the GSTR 3B return for October 2025, resulting in a delay of over 366 days in filing the appeal - Petitioner argued that the delay should be condoned as it was not at fault and the notices and order were also uploaded on the 'Additional Notices and Orders Tab' on the GST Portal, due to which they did not come to the knowledge of the petitioner - Whether the delay in filing the appeal against the GST order should be condoned in the given circumstances - HELD - Once the Department had discharged its duty by sending the show cause notices to the email address provided by the petitioner, there was no ground for interference. The impugned order specifically mentioned that the show cause notices were duly served, and despite opportunities, the petitioner did not file any reply or deposit the amount in question. The argument regarding the notices and order being uploaded on the 'Additional Notices and Orders Tab' of the GST Portal to be an afterthought and of no consequence in the given factual matrix. The petitioner cannot be absolved of the responsibility for the negligence of its CA, and no exceptional or extraordinary circumstances were pointed out to warrant the Court's interference - The writ petition was dismissed, with the liberty to the petitioner to avail any other remedy available to it in accordance with law
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