GST Appeal Filing Delayed due to Confusion in GST Rate: Madras HC Orders Department to Hear Govt Civil Contractor’s Case

The Madras High Court has ordered the department to hear a government civil contractor's case, where the GST appeal filing was delayed due to confusion in the GST rate. The court acknowledged that ambiguity regarding applicable GST rates could lead to genuine delays in compliance and appeals. This ruling provides relief to contractors facing such challenges, emphasizing a pragmatic approach to procedural delays when they stem from legitimate confusion over tax regulations. It ensures that the merits of the case are considered, rather than being dismissed solely on technical grounds of delayed filing.