HC Allows Appeal Filing Despite Expired Statutory Limitation Period

PRM Constructions Vs Assistant Commissioner of GST & Central Excise (Madras High Court) Introduction: In a recent ruling, the Madras High Court granted PRM Constructions a three-week extension to file a statutory appeal against the Assistant Commissioner of GST & Central Excise. The request was made as the opportunity to file an appeal had lapsed according to the statutory limitation under the Finance Act, 1994. Analysis: This ruling highlights the flexibility of the judiciary in ensuring that the principles of natural justice are upheld. The Court was considerate of PRM Constructions&...