https://www.taxtmi.com/caselaws?id=766454 In a GST appeal, the Madras High Court treated portal-related constraints that prevented timely online filing as a just and reasonable cause for delay. The court held that a delay of about 20 days in presenting the appeal did not justify rejection on limitation grounds, and found the refusal to entertain the appeal unsustainable. The delay was therefore condoned, the rejection order was set aside, and the appeal was directed to be taken on record and decided in accordance with law. en-us Thu, 06 Feb 2025 00:00:00 +0530 Tue, 25 Feb 2025 08:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766454 In a GST appeal, the Madras High Court treated portal-related constraints that prevented timely online filing as a just and reasonable cause for delay. The court held that a delay of about 20 days in presenting the appeal did not justify rejection on limitation grounds, and found the refusal to entertain the appeal unsustainable. The delay was therefore condoned, the rejection order was set aside, and the appeal was directed to be taken on record and decided in accordance with law. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766454