Madras HC Remands Time-Barred GST Appeal, Orders 25% Pre-Deposit

Tvl.Manikandan-SKR Agency Vs Appellate Deputy Commissioner (ST) (Madras High Court) The Madras High Court has addressed a Goods and Services Tax (GST) case involving Tvl.Manikandan-SKR Agency, where an appeal before the Appellate Deputy Commissioner (ST) was dismissed as time-barred. The petitioner subsequently filed a writ petition challenging both the original ex-parte assessment order and the appellate authority’s decision. While the High Court found no fault with the Appellate Authority’s dismissal of the time-barred appeal, it took into consideration that the initial assessmen...