1. The subject of the dispute is the appeal by Indigo Group LLC against tax assessment notices issued by the Main Department of the State Tax Service in the Kharkiv Region.
2. The court of cassation upheld the decision of the courts of previous instances, which dismissed the claim of Indigo Group LLC without consideration due to the expiration of the term for appealing to the court, leaving the claim of Indigo Group LLC without satisfaction. The court emphasized that, according to the Tax Code of Ukraine, in the case of prior administrative appeal of tax assessment notices, the term for appealing to the court is one month after the end of the administrative appeal procedure. The court noted that the plaintiff’s reference to martial law as a valid reason for missing the deadline is unfounded, since no evidence was provided as to how martial law specifically prevented a timely appeal to the court. The court also took into account that the plaintiff had already appealed to the court with similar claims, which indicates the possibility of judicial appeal. The court referred to the established case law of the Supreme Court, in particular to the ruling of the Grand Chamber of the Supreme Court of July 16, 2025, in case No. 500/2276/24, which confirms the one-month term for appealing tax assessment notices after administrative appeal.
3. The court decided to leave the cassation appeal of Indigo Group LLC without satisfaction, and the decisions of the courts of previous instances – without changes.
