Madras HC Grants Relief for Marginal Delay in GST Appeal

Shami Industries Vs Deputy State Tax Office (Madras High Court)

Madras High Court has granted relief to Shami Industries, permitting the company to file an appeal against an assessment order despite a marginal delay. The petitioner had challenged an assessment order dated February 26, 2025, which was issued for the tax period 2020-2021. The statutory period for filing an appeal under Section 107 of the GST enactments had expired, including the 30-day condonable period.

Appearing before the High Court, the petitioner sought to challenge the assessment order. While no specific

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