Madras HC Condones Appeal Delay Due to Mere GST Portal Notice, Orders 25% Tax Deposit

Akshaya Meditech Vs Deputy Commissioner (CT) (Madras High Court) The Madras High Court has allowed a taxpayer, Akshaya Meditech, to file a Goods and Services Tax (GST) appeal despite a delay of approximately 210 days. The court accepted the petitioner’s argument that they were unaware of the show cause notice and the final assessment order as these were allegedly only uploaded on the GST portal without physical intimation. The case pertains to a tax demand for the financial year 2018-19 related to the adjustment of Input Tax Credit (ITC). The tax authorities had flagged an issue where IG...