150-Day Delay in GST Appeal Condoned Due to Accountant’s Failure, Subject to Extra 10% Deposit

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 ap

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