GST Appeal Delayed for 1 day as Due Date was Sunday, Dept Refuses to Condone Delay: Madras HC...

The Madras High Court has condoned a one-day delay in filing a GST appeal where the due date fell on a Sunday and the department initially refused to condone the delay. This decision exemplifies a pragmatic judicial approach, acknowledging that a minor, unavoidable delay due to a public holiday should not prejudice a taxpayer's right to appeal. The court rightly intervened to prevent a technicality from overriding substantive justice. This ruling provides relief to the appellant and sets a precedent that procedural strictness should be balanced with practical realities, especially when delays are beyond the appellant's control.