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of <h1>Delayed GST Appeal Allowed: Procedural Fairness Prevails Over Technical Noncompliance with Timely Notice Submission</h1> <h3>Tvl. Jayalakshmi Steel Corporation Versus The Deputy Commissioner (ST) (FAC), The State Tax Officer Coimbatore</h3> SC granted relief to petitioner by condoning delay in filing appeal due to lack of awareness about GST portal notices. The court directed the Appellate ... Condonation of delay in filing the appeal - seeking grant of one last opportunity to present the case before the concerned Appellate Authority - HELD THAT:- In the present case, it appears that the petitioner was unaware of the impugned order, due to which, there was a delay in filing the appeal. Therefore, being satisfied with the reasons assigned by the petitioner and also considering the submission made by the petitioner with regard to the payment of entire tax liabilities, this Court is inclined to condone the delay. The petition is disposed off. The writ petition challenges an order passed by the 1st respondent. The petitioner failed to file a reply due to not being aware of notices uploaded on the GST portal. The delay in filing an appeal was condoned by the court, and the appeal was directed to be taken on record for further consideration by the Appellate Authority. The writ petition was disposed of with no costs.
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