GST Appeal Filed with 150-Day Delay: Madras HC Condones Delay Subject to Additional 5% Deposit with...

The Madras High Court has condoned a 150-day delay in filing a Goods and Services Tax (GST) appeal, subject to an additional 5% deposit. The court found that the petitioner's medical reasons for the delay were "bona fide." While the delay exceeded the statutory limit for condonation, the court exercised its discretion, setting aside the appellate authority's rejection order. The court's decision was contingent on the petitioner depositing an additional 5% of the disputed tax amount, in addition to the 10% already paid. This ruling underscores the judiciary's willingness to consider genuine hardships while also ensuring that the state's revenue interests are protected through a higher pre-deposit.