Madras HC Condones 4-Day Delay in GST Appeal Filing

Mahesh Metal Industries Vs Deputy Commissioner (ST) (Madras High Court)

In the case of Mahesh Metal Industries vs. Deputy Commissioner (ST), the Madras High Court addressed the issue of a 4-day delay in filing an GST appeal. The petitioner had initially received a tax demand order on December 11, 2023, and subsequently sought rectification on April 5, 2024. However, the tax authorities delayed processing the rectification request, causing the statutory appeal period to lapse, leading to the rejection of the appeal. The petitioner then approached the High Court, seeking to

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