Belated Filing of Appeal due to Illness: Madras HC directs GST Appellate Authority to consider Appeal on Merits [Read Order]

The Madras High Court directed the GST Appellate Authority to consider an appeal filed belatedly due to illness, on its merits

By Manu Sharma - On February 22, 2024 9:00 am - 2 mins read

Madras High Court - Madras HC - GST Appellate Authority - GST - Madras High Court GST Appeal - Belated GST Appeal Filing - Taxscan

The Madras High Court directed the Goods and Services Tax Appellate Authority to consider a GST appeal on merits, owing to the illness of the appellant, which resulted in a delay of 144 days, beyond the condonable delay of 120 days. The petitioner challenged the order insofar as the imposition of penalty and interest under…

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