Madras HC Condones GST Appeal Delay Due to Representative’s Ill-Health

Tvl. Kolors Healthcare LLP Vs State Tax Officer (Madras High Court) Madras High Court has permitted Tvl.Kolors Healthcare LLP to pursue a Goods and Services Tax (GST) appeal that was filed 110 days late, attributing the delay to the ill-health of the company’s authorised representative. The court set aside the Appellate Authority’s order which had rejected the appeal solely on the ground of being filed beyond the statutory time limit, directing the tax authority to now hear the appeal on its substantive merits. The case came before the High Court through two writ petitions filed by...