GST Appeal Filed Online Is Within Time, Court Condones Delay In Physical Filing: Karnataka High Court
The Karnataka High Court has issued a significant judgment clarifying the date of filing for appeals under the Goods and Services Tax (GST) Act. This decision will impact businesses filing GST appeals and ensure timely consideration of their claims. Case Background: M/S Hitachi Energy India Limited (Hitachi) filed a petition challenging the rejection of their claim for excess tax paid (Rs. 68,18,776) under the GST Act. The company had initially…