Madras HC directs Dept to hear GTS appeal on merits Despite Delayed filing

Sri Shanmuga Motors Vs State Tax Officer (Madras High Court) Summary: In Sri Shanmuga Motors v. State Tax Officer (W.P. No. 11737 of 2024), the Madras High Court addressed the dismissal of an appeal filed by Sri Shanmuga Motors against a tax assessment order dated September 9, 2023. The appeal, initially rejected on January 30, 2024, was dismissed by the Appellate Authority as it exceeded the permissible delay period under Section 107(4) of the CGST Act, 2017. In response, the petitioner sought the Court’s intervention, arguing that the tax assessment invoked Section 74 of the CGST Act impro...