GST Appeal Allowed Despite Delay Where Order Was Only Uploaded on Common Portal: Madras HC

Tvl. Kodeeswaran Jewellers Vs Commissioner of Commercial Taxes (Madras High Court) The Madras High Court considered a writ appeal challenging the order of a learned Single Judge, who had dismissed a writ petition filed against an assessment order dated 17.07.2025. The assessment order was passed on the ground that the appellant had wrongly availed Input Tax Credit (ITC) relating to blocked credit, resulting in the levy of interest and penalty. The learned Single Judge dismissed the writ petition after finding that it had been filed six months after the assessment order and that the petitioner ...