In W.P. No.14111 of 2023 -MADR HC- Madras High Court grants extension of time to M/s PRM Constructions to file statutory appeal beyond limitation period
Justice Anita Sumanth [01-06-2023]

Read Order: M/s PRM Constructions v. The Assistant Commissioner of GST & Central Excise and Ors

Chahat Varma

New Delhi, June 23, 2023: The Madras High Court has granted an extension of time to M/s PRM Constructions (petitioner) to file a statutory appeal. The petitioner acknowledged that the appeal was filed beyond the period of statutory limitation prescribed under the Finance Act, 1994. The court, however, allowed the petitioner an opportunity to file the appeal despite the delay.

In the writ petition heard by Justice Anita Sumanth, a single-judge bench, the petitioner sought an opportunity to file a statutory appeal even though they admitted that the appeal was filed beyond the prescribed limitation period. The appeal pertained to the time when service tax was imposed before being integrated into the Goods and Services Tax (GST) framework.

The senior panel counsel representing respondent no. 1, did not object to the petitioner's request for filing a statutory appeal beyond the prescribed limitation period.

As a result, the intervening delay in filing the appeal was condoned by the court.