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    <title>Appeal can be filed if the Authority acknowledged that key personnel responsible for compliance has died</title>
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    <description>Where GST proceedings were not followed owing to the death of the taxpayer&#039;s compliance personnel, the Madras High Court allowed the taxpayer to file an appeal before the Appellate Authority and directed that the authorities shall entertain and dispose of the appeal in accordance with law after affording an opportunity to be heard, permitting the appeal to be filed within thirty days from receipt of a copy of the court&#039;s order and instructing authorities not to insist on limitation where the lapse resulted from the deaths of the persons handling filings.</description>
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    <pubDate>Sat, 20 Jan 2024 10:11:23 +0530</pubDate>
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      <title>Appeal can be filed if the Authority acknowledged that key personnel responsible for compliance has died</title>
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      <description>Where GST proceedings were not followed owing to the death of the taxpayer&#039;s compliance personnel, the Madras High Court allowed the taxpayer to file an appeal before the Appellate Authority and directed that the authorities shall entertain and dispose of the appeal in accordance with law after affording an opportunity to be heard, permitting the appeal to be filed within thirty days from receipt of a copy of the court&#039;s order and instructing authorities not to insist on limitation where the lapse resulted from the deaths of the persons handling filings.</description>
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      <pubDate>Sat, 20 Jan 2024 10:11:23 +0530</pubDate>
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