Delay in Filing GST Appeal due to Representative’s Ill-Health: Madras HC Condones 110-Day Delay on Condition

The Madras High Court demonstrated judicial leniency by allowing a Goods and Services Tax (GST) appeal that was delayed by 110 days. The primary reason for the delay was the unfortunate heart attack suffered by the appellant's tax consultant, a circumstance deemed to be a genuine hardship. In granting this conditional relief, the court emphasized the need to balance its compassionate approach towards genuine difficulties with the necessity of preventing any potential abuse of such concessions by imposing appropriate conditions on the appellant.