Madras HC condones a 285-day delay in GST appeal due to non-service of hard copies

Tvl.Deepa Traders Vs Deputy Commissioner (ST) (Madras High Court)

The Madras High Court addressed a writ petition from Tvl. Deepa Traders challenging the dismissal of their appeal against a GST demand order. The petitioner, engaged in wholesale painting sales, had been diligent in filing returns but failed to notice a show cause notice due to procedural ambiguities post-GST enactment. As a result, they missed the appeal deadline by 285 days, which led to the dismissal of their appeal. The court found that the delay was not intentional but resulted from the notices being upl

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