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of <h1>Judicial Intervention Allows Late GST Appeal Filing, Emphasizing Substantive Justice Over Strict Procedural Timelines</h1> <h3>M/s. Sri Shanmuga Motors Versus The State Tax Officer Tamil Nadu, The Deputy Commissioner (ST) Salem</h3> HC Madras overturned an appellate order that had rejected a GST appeal filed beyond the standard 21-day limitation period. The court instructed the 2nd ... Rejection of appeal on the ground of time limitation - appeal was presented beyond the condonable period - HELD THAT:- On perusal of the appellate order, it is evident that the delay beyond the condonable period is only 21 days. The petitioner has stated in the affidavit that the tax proposal was confirmed under Section 74 of applicable GST enactments in spite of the fact that the ingredients of Section 74 are not satisfied. By taking this aspect into account and by noticing that the period of delay beyond the condonable period is only 21 days, this writ petition is disposed of by setting aside the appellate order dated 30.03.2024 and consequently directing the 2nd respondent to receive and dispose of the appeal filed by the petitioner on merits without going into the question of limitation. Petition disposed off. The High Court of Madras set aside the appellate order rejecting an appeal filed beyond the condonable period of 21 days under GST enactments. The court directed the 2nd respondent to receive and dispose of the appeal on merits without considering the limitation issue.
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