Bonafide Rectification Plea: GST Appeal Delay Condoned with Deposit

Tvl.Patil Constructions And Infrastructure Limited Vs State Tax Officer (Madras High Court) Madras High Court has allowed Tvl. Patil Constructions And Infrastructure Limited to file a Goods and Services Tax (GST) appeal, despite missing the initial deadline and having its rectification petition rejected. The court, prioritizing the interest of justice, made the permission conditional on the company depositing an additional 10% of the disputed tax demand. The petitioner had challenged an assessment order dated March 25, 2024, which imposed tax, penalty, and interest for Assessment Year 2016-17,...