Madras HC direct Appellate Authority to consider Belated GST Appeal Due to Illness on Merits

Great Heights Developers LLP Vs Additional Commissioner (Madras high court) Introduction: The case of Great Heights Developers LLP Vs Additional Commissioner before the Madras High Court revolves around the belated filing of an appeal due to the petitioner’s illness. The petitioner challenges the imposition of penalty and interest under the Central Goods and Services Tax Act, 2017. The Madras High Court’s directive regarding the consideration of the appeal despite the delay sheds light on the legal treatment of appeals in such circumstances. Detailed Analysis: The petitioner, facin...