Madras High Court Allows Late Statutory GST Appeal Due to Employee Turnover

SRM Engineering Construction Corporation Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court) In a recent ruling, the Madras High Court has granted a reprieve to SRM Engineering Construction Corporation Limited, allowing them to file a statutory appeal for a GST-related issue despite the expiration of the limitation period. The court considered the company’s explanation that it could not access the GST portal promptly due to a decline in business and staff turnover. This article provides a comprehensive analysis of the court’s decision and the circumstances that led to ...