Telangana HC Allows Delayed GST Appeal Filing Upon Statutory Pre-Deposit

ABMS INFR Vs Goods and Services Tax Network (Telangana High Court) Telangana High Court Allows Delayed GST Appeal Filing Upon Statutory Pre-Deposit – Relief to Taxpayer Pursuing Alternate Remedies   GST regime is mandatory for filing an appeal and cannot be waived merely because the taxpayer disputes the penalty demand or has already paid the tax dues during adjudication proceedings. However, the Court granted relief by permitting the petitioner to file a delayed appeal considering the bona fide correspondence pursued with GSTN authorities. Introduction In the case of M/s. ABMS INFR vs GST...