GST Appeal Can’t Be Dismissed for Minor Delay if Pre-Deposit Paid: Madras HC

Tvl. Chennais Pet Vs State Tax Officer (Madras High Court)

Madras High Court has ruled that an appeal cannot be dismissed solely due to a procedural delay when the assessee has complied with all statutory requirements, including the mandatory pre-deposit. The case involved Tvl. Chennais Pet challenging the rejection of its appeal by the State Tax Officer due to a delay of 35 days in filing. The petitioner claimed that it was unaware of the proceedings as the notice was uploaded in the additional notices column of the GST portal, leading to a missed deadline. The appeal was

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