Delay in filing appeal condoned as caused due to rejection of rectification application u/s. 161 of TNGST Act

Tvl.Pasura Crop Care Private Limited Vs Deputy Commissioner (CT)(Appeal)(GST) (Madras High Court) Madras High Court held that delay in filing of an appeal condoned since rectification application u/s. 161 of TNGST Act, 2017 was preferred first and due to rejection of the same the appeal was filed belatedly. Accordingly, delay condoned. Facts- The present petition has been filed by the petitioner mainly contesting that the 2nd respondent issued show cause notice dated 30.05.2025 followed by reminder notice dated 21.06.2024 to the petitioner, for which the petitioner filed its reply on 16.07.20...