Madras HC Condones 285-Day Delay in GST Appeal for substantive justice

Hitech CNC Engineering Vs Deputy Commissioner (Commercial Tax) (FAC) In a recent judgement dated 3rd June 2025, the Madras High Court, presided over by Justice Krishnan Ramasamy, condoned a delay of 285 days in filing a GST appeal, reaffirming the judiciary’s focus on substantive justice over procedural technicalities. Background of the Case: The petitioner, M/s. Hitech CNC Engineering, received an ex parte summary order in DRC-07 dated 25.07.2023 from the Commercial Tax Officer (2nd Respondent). Due to lack of knowledge about the said order, the petitioner could not file the statutory...