Madras HC Condones 192-Day Delay in Filing GST Appeal Due to Petitioner’s Ill-Health

Annai Velanganni Industries Vs State Tax Officer (Madras High Court) Annai Velanganni Industries challenged an ex-parte assessment order and the subsequent rejection of their appeal by the State Tax Officer in the Madras High Court. The core of the dispute arose after the petitioner, a manufacturer of wooden products, became aware of a tax demand only when the recovery wing approached them. The petitioner attributed their lack of knowledge about the assessment proceedings to their reliance on a part-time accountant who failed to inform them and a lack of familiarity with GST procedures and por...