Unless medical certificate are held forged & fictitious, appeal can’t be rejected on ground of delay

Where medical certificate not held to be forged and fictitious, rejecting appeal on ground of delay unjustified

In a recent judgment, Hon’ble High Court has held that when the medical certificate was not held to be forged and fictitious, Appellate Court was unjustified in rejecting the condonation of delay.

ABCAUS Case Law Citation:
5214 (2026) (08) abacus.in HC

The Petitioner in this case was a registered dealer engaged in transportation service having a valid GSTIN under UP GST Act 2017. A show cause notice was issued by the Deputy Commissioner State Tax under section 74(1) of UP GST/CGST Act 2017. According to the petitioner, the said notice was not served and in a unilateral manner, an order was passed by the Dy. Commissioner.

The petitioner preferred an appeal before the Additional Commissioner, (Appeals) State Tax after making the mandatory pre-deposit. In the appeal grounds for condonation of delay of 88 days was sought on medical ground. However, the appeal was rejected by the Addl Commissioner on the ground of delay. 

Before the Hon’ble High Court, the Petitioner contended that the impugned order could not be sustained particularly when, the appeal ought not to have been dismissed on the ground of delay particularly when, specific grounds were taken regarding the illness of the partners of the Petitioner firm.

It was submitted that medical documents had been appended to the appeal form and until unless, those documents are held to be forged and fictitious merely because the details of medicines were not disclosed, cannot be a ground to reject the appeal on the ground of limitation.

The Hon’ble High Court observed that medical certificates were furnished by the Petitioner along with the appeal. However the Appellate Court came to the conclusion that since, there was nothing on record to show as to what medication was being done, thus, the delay is not liable to be condoned.
The Hon’ble High Court opined that until and unless the medical certificate is termed to be forged and fictitious, the same holds the field and in case, the medical certificates were not available, then the same ought to have been asked for in that regard.

The Hon’ble High Court held that the appellate order was not sustainable and accordingly was set aside. The matter was remitted back to the appellate authority to pass a fresh order strictly in accordance with law.

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