HC allows Appeal beyond Statutory Period due to Cancer-Related Delay

K. Marimuthu Vs Commissioner of GST & Central Excise (Madras High Court) The case of K. Marimuthu Vs Commissioner of GST & Central Excise, judged by the Madras High Court (HC), sets a precedent in tax law, extending allowances for exceptional circumstances. In this scenario, the HC has allowed an appeal to be made beyond the statutory period, citing the petitioner’s cancer condition as the basis for this concession. The petitioner had challenged the recovery notice and bank attachment by the 2nd respondent, arguing its arbitrariness and violation of natural justice. The case saw ...