Madras HC Allows Time-Barred GST Appeal Citing Minor 9-Day Delay & Illness

G.R. Megaa Engineering Vs Deputy Commissioner (ST) (GST) (Madras High Court) In this case, proceedings were initiated against the petitioner for belated filing of the annual return in Form GSTR-9, culminating in an order dated 18.08.2023. The petitioner filed an appeal on 26.12.2023; however, it was rejected by the appellate authority on the ground that it was filed beyond the condonable period prescribed under Section 107 of the GST statutes. The condonable period had expired on 17.12.2023, resulting in a delay of nine days beyond the permissible limit. The petitioner approached the High Cour...