Madras HC allows 37-Day Delay in GST Appeal Due to Tax Rate Dispute with BDO

Tvl. SSB Construction Vs Deputy Commissioner (CT) (Madras High Court) Madras High Court has directed the Goods and Services Tax (GST) Department to entertain an appeal filed by a government civil works contractor, Tvl. SSB Construction, despite a 37-day delay. The court’s decision, issued in response to a writ petition, came after the petitioner provided a “satisfactory explanation” for the delay, attributing it to confusion over the applicable GST rate and interactions with a Block Development Officer (BDO). The case arose after Tvl. SSB Construction, a proprietary concern e...