FACTS & SUBJECT MATTER: 
(1) The petitioner states that pursuant to the show cause notice, the impugned assessment order was issued on 14.08.2023. Such order was received by the petitioner on 16.08.2023. Accordingly, the appeal should have been filed within 90 days thereof. It is further stated that the appeal could not be filed in time both on account of the petitioner being diagnosed with septic shock and on account of the consequential difficulties in following up with the consultant. As a result, it is stated that the time limits for filing an appeal with an application to condone delay expired on 16.12.2023.

CASE LAW: Great Heights Developers LLP Vs Addl. Commissioner CGST & Central Excise, Chennai (W.P.No.1324 of 2024 and W.M.P.No.1358 of 2024 dated 01-02-2024 of Madras High Court)

ISSUE :  Whether condonation of delay on account of medical reason in filing appeal before Appellate Authority is to be allowed?

HELD: The Hon’ble Madras High Court held as under:
(1) Under Section 107 of the CGST Act, the Appellate Authority does not have the power to condone delay beyond 120 days. In this case, the period of further delay is only 24 days and the petitioner has provided cogent reasons to explain such delay. It is pertinent to note that the petitioner has paid the entire tax liability and the proposed appeal is limited to penalty and interest.
(2) Therefore, the Appellate Authority is directed to receive and dispose of the appeal on merits if the appeal is received within a maximum period of ten days from the date of receipt of a copy of this order.
(3) W.P.No.1324 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P.No.1358 of 2024 is closed.