Madras HC Directs Delay Condoning and Merit Hearing in GST Appeal

Tvl. Nachimuthu Selvaraj Vs Appellate Deputy Commissioner (ST) (FAC) (Madras High Court) In a significant decision, the Madras High Court has addressed the issue of condonation of delay in filing a Goods and Services Tax (GST) appeal. The petitioner, in this case, had filed an appeal beyond the permissible time frame, and the court’s ruling has far-reaching implications for similar cases. This article provides a detailed analysis of the case, the court’s findings, and the implications of this decision on GST appeals. Detailed Analysis The case revolves around the petitioner-assesse...