GST Portal Credentials only Known to Accountant who failed to inform Proceedings: Madras HC Directs Challenge to Ex-Parte Order Before Appellate Authority

Madras High Court permitted a challenge to an ex-parte GST order where the accountant failed to inform about proceedings. Recognizing practical business realities, the court directed the appellate authority to consider the merits while imposing nominal costs for the delay, balancing procedural rigor with substantive justice.