GST: HC condoned delay & Allows Filing of Delayed statutory Appeal

Shree Agencies Vs Assistant Commissioner (Madras High Court) This case pertained to an order of assessment made in 2023 for the assessment year 2019-2020 under the Tamil Nadu GST Act, 2017. The appellant had not initially filed an appeal against the assessment order within the given time frame due to personal and professional circumstances, and sought permission from the court to file a delayed appeal. The court examined the circumstances surrounding the delay, including issues with the appellant’s Chartered Accountant and the impact on the appellant’s personal and commercial activ...