Madras HC Allows to file GST Appeal Despite Missed Deadline and Rejected Rectification, Subject to...

The Madras High Court has allowed a GST appeal to be filed despite a missed deadline and rejected rectification, subject to an additional 10% pre-deposit. This decision demonstrates judicial flexibility, balancing procedural adherence with the opportunity for substantive justice. While the initial deadline was missed, the court granted relief, recognizing that an outright rejection could lead to severe consequences. The condition of an additional pre-deposit acts as a deterrent against casual delays while ensuring that genuine grievances can still be heard, providing a practical pathway for taxpayers facing procedural challenges.