Madras HC Orders Appellate Authority to Reconsider GST Appeal Despite 19-Day Delay due to Director’s Illness

In a recent ruling, the Madras High Court instructed the GST appellate authority to reconsider appeals despite a 19-day delay attributed to the managing director’s illness. The court accepted medical documentation from Lakeside Medical Centre and Hospital confirming the director's health issue. The case involved an appeal filed against an assessment order dated December 28, 2023, which was initially rejected due to the delay in submission. The petitioner had already made a mandatory 25% pre-deposit. The court directed the appellate authority to evaluate the appeal on its merits without considering the delay, provided all other requirements were met. Mr. J. Adithya Reddy represented the petitioner, arguing against rejection based on delay and other procedural grounds. Mr. C. Harsha Raj, the Additional Government Pleader, contested the appeal's rejection citing additional defects. The ruling emphasized the 19-day delay and upheld the petitioner’s right to appeal based on health-related grounds.