Delay in filing of GST appeal due to medical issue is genuine and hence condonable

Simon Sagayaraju Vs Assistant Commissioner (ST) (Madras High Court) Madras High Court held that delay of 150 days in filing of GST appeal due to medical issues is genuine and hence liable to be condoned. Accordingly, condones the delay and directs the petitioner to pay additional 5% of the disputed tax amount. Facts- This writ petition has been filed challenging the the impugned assessment order dated 15.04.2024 and impugned rejection order dated 25.04.2025 by the respondent. Notably, in this case, initially, the assessment order was passed on 15.04.2024. Aggrieved over the said assessment ord...