Madras HC Allows Delayed GST Appeals on Additional 5% Pre-deposit

Mahalakshmi Mines Vs Deputy Commercial (ST) (GST) (Appeal) Erode and Salem (Madras High Court) Madras High Court has intervened in a series of Goods and Services Tax (GST) cases, allowing appeals filed with a delay of 30 days, despite the delay falling outside the ordinarily condonable period. The court, in the case of Mahalakshmi Mines Vs Deputy Commercial (ST)(GST)(Appeal) Erode and Salem, observed that the petitioners’ claim of unawareness regarding ex-parte assessment orders appeared “genuine.” This decision, rendered by consent at the admission stage, directs the appella...