Delay in GST Appeal Condoned Due to Ill Health & non-receipt of notice

T. Porkodi Vs Deputy Commissioner (CT) (Madras High Court)

Delay of 288 days in filing of GST appeal condoned by Madras High Court on account of ill health and non-receipt of notice

The Hon’ble Madras High Court in  the case of T. Porkodi v. The Deputy Commissioner (CT) & Anr. [Writ Petition No. 20516 of 2025 dated June 13, 2025] condoned delay of 288 days in filing GST appeal due to genuine reasons of ill health and lack of notice, subject to deposit of additional 5% of disputed tax.

Facts:

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