Delay due to director’s illness: Madras HC Orders Reconsideration of GST Appeal

A.R. Metallurgicals Pvt. Limited Vs Assistant Commissioner (ST) (Madras High Court)

In a recent ruling, the Madras High Court addressed a critical issue concerning the appeal process in GST cases. The case of M/s. A.R. Metallurgicals Pvt. Limited vs. Assistant Commissioner (ST) highlights the court’s stance on procedural delays and the importance of considering extenuating circumstances, such as the illness of a company’s managing director.

The case arose from an assessment order issued on December 28, 2023, against M/s. A.R. Metallurgicals Pvt. Limited. The comp

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