Delay in Filing GST Appeal Condoned as Madras HC Grants Fresh Hearing on Merits

Muthu Vairam Export And Imports Vs Appellate Deputy Commissioner (CT) (Madras High Court) The Madras High Court examined a writ petition challenging an appellate order dated 06.11.2024, which had rejected the petitioner’s appeal on the ground that it was filed beyond the condonable period. The assessment order in question had been passed ex parte under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner submitted that the delay occurred due to failure of a part-time accountant to respond to the show cause notice and to file the appeal within the prescribed time. It ...