Madras HC Condones 58-Day Delay in GST Appeal Due to Pending Rectification

Sas Hotels And Enterprises Limited Vs Deputy Commercial Tax Officer (Madras High Court) Madras High Court has intervened in a tax dispute involving Sas Hotels And Enterprises Limited, setting aside an order that rejected the company’s appeal due to a 58-day delay. The court, acknowledging the petitioner’s reasons for the delay, has allowed the appeal to be taken on record, subject to an additional pre-deposit. The writ petition challenged three orders: an assessment order dated April 27, 2024; a rectification rejection order dated October 21, 2024; and an appeal rejection order dat...