HC Directs GST Appellate Authority to Process Appeal Without Considering Limitation

Sri Shanmuga Motors Vs State Tax Officer (Madras High Court)

In a recent judgment, the Madras High Court addressed the case of Sri Shanmuga Motors versus the State Tax Officer regarding a delay in filing a GST appeal. The court’s decision has significant implications for tax law and procedural matters.

The crux of the matter lay in the condonable period for filing appeals under the GST Act. The petitioner’s appeal was rejected due to being filed beyond this period. However, upon scrutiny, the court found that the delay was only 21 days. Furthermore, it noted that

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