Madras HC condones appeal filing delay as order remained unnoticed on GST portal

Red Rose Garments Vs Deputy Commissioner (CT) (Madras High Court) The Madras High Court recently condoned a 72-day delay in filing an appeal by Red Rose Garments against an ex-parte assessment order issued by the Deputy Commissioner (CT). The core of the petitioner’s argument was that the impugned order, along with the preceding show cause notices, was only uploaded onto the GST common portal and remained unnoticed by them, preventing a timely response or appeal. Consequently, their appeal, filed on February 9, 2024, was 72 days beyond the prescribed period and was rejected by the tax au...