Madras HC Allows Time-Barred GST Penalty Appeal

M R Pro Tech Private Limited Vs Additional Commissioner (Madras High Court)  Madras High Court has dismissed a writ petition challenging a penalty order under GST, but has granted the petitioner, M R Pro Tech Private Limited, a limited 15-day window to file a time-barred appeal before the Appellate Commissioner. The court’s decision, delivered on December 6, 2024 (and uploaded on January 8, 2025), came despite the appeal being beyond the statutory and condonable periods of limitation. M R Pro Tech Private Limited had approached the High Court challenging an order dated December 6, 2024,...