Karnataka HC Allows GST Appeal; 3-Day Delay Condoned Due to Managing Director’s Travel

Deepak Stores Private Limited Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court) Karnataka High Court, in Deepak Stores Private Limited vs. Joint Commissioner of Commercial Taxes (Appeals), ruled in favor of the petitioner by condoning a 3-day delay in filing a GST appeal. The case arose when Deepak Stores Pvt. Ltd. filed an appeal under Section 107 of the Karnataka Goods and Services Tax (KGST) Act, 2017, against an order issued on February 26, 2024. While the appeal was required to be filed within three months, the company submitted it on May 30, 2024—three days bey...