HC condones delay caused by petitioner’s unawareness of GST order

Tvl. GT India (P.) Ltd. Vs State Tax Officer (Madras High Court) Introduction: The Madras High Court recently addressed a significant matter concerning the Goods and Services Tax (GST) regime, focusing on the condonation of delay in filing an appeal. The case, Tvl. GT India (P.) Ltd. Vs State Tax Officer, revolves around the petitioner’s delay in appealing against an order due to late awareness of said order, only coming to light upon receipt of a recovery notice. This scenario sheds light on the procedural aspects of GST appeals and the judiciary’s stance on safeguarding taxpayer ...