Madras HC Restores GST Appeal Dismissed for Delay as Tax Was Paid

Thulasi Fabric Vs State Tax Officer (Madras High Court) Chennai, India – March 20, 2025 – The Madras High Court has set aside an order by the Deputy Commissioner (CT) that dismissed a Goods and Services Tax (GST) appeal filed by Thulasi Fabric solely on the grounds of delay. The petitioner had challenged the order for the assessment period 2017-18, which was initially passed on November 10, 2023. The High Court observed that dismissing an appeal merely for delay, without a thorough justification, warrants interference. It noted that the petitioner had already paid the disputed tax, and the...