Madras HC Condones 7-Day Delay in GST Appeal Due to Auditor’s Lapse and Lack of Portal Access

Madras High Court condoned a 7-day delay in filing a GST appeal, accepting the taxpayer's argument that the delay was caused by the auditor's oversight and technical issues accessing the GST portal. The court emphasized that genuine technical difficulties and professional advisors' lapses should not prejudice taxpayers' rights to appeal. While upholding the importance of statutory timelines, the judgment recognized practical challenges in GST compliance and set parameters for considering such delays. The court directed the appellate authority to hear the case on merits, subject to payment of nominal costs for the delay.