Extensive Legal Consultation Not Valid Ground for GST Appeal Delay: Madras HC

AVM HI FI Stationeries Vs Deputy Commissioner (Madras High Court) Chennai: The Madras High Court has allowed a Goods and Services Tax (GST) appeal that was filed with a delay of 90 days, even while observing that the reason provided by the petitioner for the delay — undergoing extensive legal consultation and exploring options — lacked merit. The court decided to condone the delay and restore the appeal to the appellate authority in the interest of justice, but subject to the condition of the petitioner paying an additional portion of the disputed tax amount. The case involved M/s AVM HI F...