Tax Proposal Confirmed u/s 74 of GST Act without Satisfaction of Ingredients: Madras HC directs to Condone 21 days’ Delay [Read Order]

Court directed to receive and adjudicate the appeal filed by the petitioner on its merits, without delving into the question of limitation
Alleges Tax Proposal - GST Act - Satisfaction - Ingredients - Madras HC - Condone 21 days’ Delay - taxscan

The Madras High Court overturned an appellate order and directed the Deputy Commissioner ( ST ) ( GST ) (Appeals) to adjudicate the appeal, despite a delay of 21 days in its filing. The court’s decision came in response to the petitioner’s contention that the GST proposal had been confirmed under Section 74 of the…

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