GST Appeal Beyond Limitation Allowed After Conditional Pre-Deposit by Madras HC

Maruti Novelty Vs State Tax Officer (Madras High Court) The Madras High Court heard a writ petition challenging an order dated 25.02.2025 issued in Form GST DRC-07 for the tax period 2021-2022. The impugned order confirmed the proposal contained in the Show Cause Notice dated 29.11.2024. The petitioner had filed a reply in Form GST DRC-06 on 20.02.2025 before the order was passed. The Court observed that the petitioner ought to have filed an appeal under Section 107 of the GST enactments within the prescribed limitation period. However, no appeal was filed within time, and the writ petition it...