Madras HC condoned 78-day delay in filing appeal under GST framework

Tvl Ponnusamy Vs Deputy Commissioner (ST) (FAC) (Madras High Court) In Tvl Ponnusamy Vs Deputy Commissioner (ST), the petitioner challenged an order passed by the first respondent, which rejected an appeal due to a delay of 78 days. The petitioner had received a notice in November 2020 for mismatches in GSTR-3B and GSTR-7, proposing a tax levy of Rs. 21,141 under CGST and SGST. However, the petitioner was unaware of the notices uploaded on the GST portal due to relying on a part-time accountant without access to the portal. As a result, the petitioner did not respond to the notice and faced th...