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Informative

‘Admitted Liability’ Auto-Selection on GST Portal Misled Assessee: Madras HC Allows Liberty to File...

Update / Judgement Date

23 Jul 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Madras High Court allowed an assessee "liberty to file a GST appeal despite delay," finding that "admitted liability auto-selection on the GST portal misled the assessee." The court recognized that a system error or misleading auto-population feature on the GST portal led the taxpayer to incorrectly believe a liability was admitted, causing a delay in filing a formal appeal. Given this genuine oversight caused by the portal's design, the court condoned the delay, ensuring that a technical glitch does not deprive the assessee of their right to appeal.