Delay in Filing GST Appeal Due to Proprietor’s Health: Madras HC Dismisses Petition, Allows to File Appeal as Partial Tax Recovered

The Madras High Court dismissed a petition but allowed an appeal to be filed, acknowledging the "proprietor's health" as a reason for "delay in filing GST appeal." While the initial petition was dismissed for procedural reasons, the court showed leniency regarding the delay in filing the Goods and Services Tax appeal due to the proprietor's genuine health issues. The court noted that partial tax had already been recovered, indicating a willingness to ensure justice. This decision underscores a compassionate approach by the judiciary towards procedural delays caused by unavoidable circumstances.