Technical Errors on GST Portal Cannot Lead to Rejection of Appeals: Madras High Court
In a significant ruling dated 13.09.2024, the Madras High Court addressed the issue of procedural fairness in tax appeals, highlighting the importance of allowing parties the opportunity to be heard even in cases involving technical failures. The case, W.P.No.26655 of 2024, involves M/s. Shivpad Engineers Pvt. Ltd., represented by its Director, Suresh Kumar Ramakrishnan, who contested the rejection of their appeal by the Deputy Commissioner (ST), Appellate Authority GST Appeal-II.…
