Court Condoned Delay in Filing Appeal Due to GST Portal Notices, Lack of Hard Copy Service: Madras High Court

The Madras High Court, in a recent ruling, condoned a significant delay in filing an appeal under the Goods and Services Tax (GST) Act, 2017, thereby providing relief to a petitioner who had challenged the demand order issued by the State Tax Officer. This judgment emphasizes the importance of ensuring proper service of notices and the necessity of granting a fair opportunity for personal hearings in tax-related disputes. Case Background…