Madras High Court Allows Late Statutory GST Appeal Due to Employee Turnover

SRM Engineering Construction Corporation Limited Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

In a recent ruling, the Madras High Court has granted a reprieve to SRM Engineering Construction Corporation Limited, allowing them to file a statutory appeal for a GST-related issue despite the expiration of the limitation period. The court considered the company’s explanation that it could not access the GST portal promptly due to a decline in business and staff turnover. This article provides a comprehensive ana

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