Madras HC Condoned 285-Day Delay After GST Notices Served Only Online

Tvl. Deepa Traders Vs Deputy Commissioner (ST) (Madras High Court) The Madras High Court considered a writ petition challenging a demand order dated 08.02.2023 passed by the Deputy Commissioner (ST) and the appellate order dated 25.04.2024 rejecting the petitioner’s appeal on the ground of delay. The petitioner, engaged in wholesale trade of paints, stated that monthly GST returns were regularly filed. However, due to ambiguity in post-GST procedures, the petitioner failed to notice a show cause notice dated 19.12.2022 that was uploaded on the GST portal pointing out discrepancies in GSTR re...