M/s. Sudha Metal International v/s The State of Maharashtra
This judgment was delivered by the Fourth Bench of the Maharashtra Sales Tax Tribunal at Mumbai on March 9, 2026.
Representing the appellant, Learned Chartered Accountant Shri. A.G. Mehta argued that the inordinate delay was due to “unavoidable circumstances”.
The Maharashtra Sales Tax Tribunal recently addressed a unique case involving M/s. Sudha Metal International, where an appeal was filed nearly four years (1394 days) past the legal deadline. While the law typically requires appeals to be filed within two months, the appellant argued that “unavoidable circumstances” prevented a timely submission.
The “Spiritual” Reason for Delay The core of the appellant’s argument rested on their regular Chartered Accountant’s decision to undertake Diksha, a spiritual commitment in the Jain religion requiring full devotion for an extended period. The appellant claimed they were entirely reliant on this consultant’s expertise and were unaware of how long the religious practice would last, leaving them unable to proceed with the legal filings. Additionally, the appellant cited personal health struggles and a significant decline in their business—which is run by a single individual—as contributing factors.
The Tribunal’s “Ends of Justice” Approach The Revenue department opposed the request, noting that even excluding the COVID-19 exempted period, the delay exceeded 1,000 days and involved a substantial recovery amount. The Tribunal observed that while the reasons provided were “appreciable at the first instance,” the delay ultimately could have been avoided if the appellant had hired a different legal consultant. The judges remarked that a party “cannot pass on their buck to others” when it comes to meeting legal deadlines.
The Conclusion Ultimately, to ensure the case could be heard on its merits rather than being dismissed on a technicality, the Tribunal allowed the delay condonation but imposed a strict penalty. To proceed with the appeals, the appellant must deposit a total cost of ₹60,000 (₹50,000 for the MVAT appeal and ₹10,000 for the CST appeal) within one month of the order. This payment is a “condition precedent,” meaning the appeals will only be registered and heard once the costs are paid.