Madras HC Rules Manual Appeal Filing Date as Online Submission Date

Palaniyand Sharavanan Proprietor Vs Deputy Commissioner (ST) (Madras High Court) The Madras High Court addressed a dispute regarding the filing date of a GST appeal in the case of Palaniyand Sharavanan Proprietor v. Deputy Commissioner (ST). The petitioner challenged the rejection of their appeal by the Deputy Commissioner (ST), GST-Appeal, which was deemed time-barred under Section 107(4) of the GST Act. The petitioner submitted the appeal online on August 23, 2024, but the authority considered the manual submission date of September 18, 2024, as the actual filing date. Since the appeal shoul...