Madras HC Condones 5-Day Delay in Appeal Filing before AA due to unawareness of GST Portal Order,

The Madras High Court condoned a 5-day delay in filing an appeal before the Appellate Authority (AA), attributing the delay to the appellant's lack of awareness about the GST portal's procedures. The court directed the AA to accept the appeal, emphasizing the importance of considering genuine cases of procedural delays, especially when they arise from technical or administrative complexities. This ruling is significant as it underscores the court's role in ensuring fairness and access to justice in tax-related appeals, particularly in the context of the digital transition in tax administration.