Delay Condonation Refused

The Madras High Court refused to condone a delay of fifteen days in filing an intra-court appeal against an order dismissing a GST writ petition. 

The Court observed that the assessee had consistently failed to cooperate with the assessment proceedings and had also chosen not to avail the statutory appellate remedy under Section 107 of the GST enactments. 

Holding that the delayed appeal appeared to be an attempt to defer tax liability, the Court dismissed both the condonation petition and the writ appeal. However, it preserved the assessee's right to pursue the statutory appeal within a limited period.