Extensive Legal Consultation and Exploring Options Not Valid Grounds for Delay in Filing GST Appeal: Madras HC Condones 90-Day Delay with Condition

While demonstrating a degree of leniency by condoning a 90-day delay in filing a Goods and Services Tax (GST) appeal, the Madras High Court also set clear limits on the grounds for delay condonation. The court explicitly ruled that the mere fact of extensive legal consultations does not, in itself, constitute a sufficient cause for an extended delay in filing an appeal. The conditional relief granted underscores the principle that taxpayers are expected to act with reasonable promptness in pursuing their legal remedies, even while exploring various legal options and seeking professional advice.