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150-Day Delay in GST Appeal Condoned Due to Accountant’s Failure, Subject to Extra 10% Deposit
Case Law Details
- Case Name
- Tvl. Bharakath Metal Builders Vs Appellate Deputy Commissioner (CT) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Tvl. Bharakath Metal Builders Vs Appellate Deputy Commissioner (CT) (Madras High Court)
In Tvl. Bharakath Metal Builders v. Appellate Deputy Commissioner (CT), the Madras High Court considered a writ petition challenging the rejection of an appeal dated 16.10.2025 on the ground of limitation. The assessment order had been passed on 25.08.2024. The petitioner failed to file an appeal within the prescribed time due to the failure of the petitioner’s accountant, resulting in a delay of 150 days beyond the condonable period. The petitioner also stated that a rectification application filed on 23...
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