Madras HC Allows Appeal Filing Under GST Notification 53/2023 Despite Delay

Lucky Traders Vs State Tax Officer (Madras High Court) The Madras High Court recently addressed a petition from Lucky Traders challenging a tax assessment order dated March 29, 2021. The petitioner contended that they were not given a fair chance to dispute the tax demand. The taxpayer sought to file an appeal under Notification No. 53/2023-Central Tax, which allows appeals for orders issued on or before March 31, 2023, if the original appeal deadline under Section 107 of the GST Act was missed or the appeal was rejected solely due to delay. Lucky Traders fell into the category of those who mi...