GST: Procedural Irregularities Cannot Defeat Right to Appeal – Madras HC

Tvl. Sri Hari Enterprises Vs Assistant Commissioner (ST) (FAC) (Madras High Court) Madras High Court has intervened in a case involving Tvl. Sri Hari Enterprises, a civil works contractor, setting aside an order from the Assistant Commissioner (ST) (FAC) that rejected the firm’s Goods and Services Tax (GST) appeal on grounds of procedural delay. The court directed the tax authorities to grant Tvl. Sri Hari Enterprises an opportunity to rectify the defects in its appeal, including the belated submission of a condonation of delay application. The petitioner, a registered taxpayer under the...