Delay In Filing Appeal, Notices Uploaded On GST Portal , Copy Not Served: Madras High Court Condones Delay

The Madras High Court addressed delays in filing appeals related to notices uploaded on the GST portal. The court observed that technical glitches on the GST portal should not be used as a reason to deny taxpayers their right to file an appeal. The court emphasized the importance of ensuring that the GST portal is user-friendly and efficient to avoid such delays. It directed the authorities to consider appeals filed with reasonable delay due to technical issues on the portal and underscored the need for a robust system to handle such cases, protecting taxpayers' rights to a fair process.