GST Appeal filing Delayed by 58 Days due to Pendency in Rectification Application: Madras HC Grants...

The Madras High Court has granted relief to a taxpayer by condoning a 58-day delay in the filing of a GST appeal. The court took into account the petitioner's explanation that the delay was caused because they were awaiting the outcome of a rectification application that was pending with the same authority. The petitioner had filed a plea to rectify the original order and had delayed filing the appeal in the hope that the matter would be resolved through rectification. The High Court found this to be a reasonable cause for the delay. It directed the appellate authority to accept the appeal, provided the petitioner complies with all other statutory requirements, such as the payment of the pre-deposit. This decision shows a lenient approach by the court, ensuring that a taxpayer's right to appeal is not lost due to a reasonable procedural delay.