HC condone delay in GST Appeal filing due to pending rectification petitions

Tvl.SKL Exports Vs Deputy Commissioner (ST)(GST)(Appeal) (Madras High Court) The Madras High Court delivered a significant judgment in the case of Tvl.SKL Exports Vs Deputy Commissioner (ST)(GST)(Appeal), addressing the issue of time-barred appeals under GST laws. The petitioner, Tvl.SKL Exports, faced the rejection of their appeals by the GST Appellate Authority on the grounds of exceeding the statutory limitation period. The High Court’s ruling emphasized the importance of considering the merits of the case over procedural technicalities, particularly when delays are justifiable. Backg...