Delay in GST Appeal Filing: Madras HC allows to File appeal Physically as Registration Cancelled

The Madras High Court has provided a procedural remedy to a taxpayer whose GST registration was cancelled, allowing them to file a physical appeal due to the difficulties in filing it electronically post-cancellation. The petitioner's appeal against an assessment order was delayed, and the cancellation of their registration created a hurdle in accessing the online portal for filing the appeal. Recognizing the practical difficulties faced by the taxpayer, the court directed the appellate authority to accept a physical copy of the appeal. This decision ensures that the taxpayer's right to appeal is not defeated by procedural and technical challenges arising from the cancellation of their registration. The High Court's pragmatic approach highlights its commitment to ensuring access to justice and statutory remedies, instructing the system to accommodate genuine difficulties faced by taxpayers, especially when they are trying to re-engage with the legal process.