Delay of 27 Days Condoned: HC Directs GST Appellate Authority to Hear Appeal on Merits

TVL. Kandasami Balasubramaniam Vs Appellate Deputy Commissioner (S.T.) (Madras High Court) The Madras High Court, in the case of TVL. Kandasami Balasubramaniam Vs Appellate Deputy Commissioner (S.T.), has set aside an order dismissing a GST appeal due to a 27-day delay. The court, presided over by a single judge, observed that appellate authorities should adopt a liberal approach when considering condonation of delay petitions. The petitioner had filed an appeal against an adverse order dated August 23, 2024, from the third respondent. While the statutory appeal period was 90 days, with an add...