No Physical Notice Served: Madras HC Condones 285-Day Delay in Filing GST Appeal

The Madras High Court condoned a 285-day delay in filing a GST appeal due to no physical notice being served. The case involved a taxpayer who filed an appeal against a GST demand order with a significant delay. The taxpayer argued that the delay was due to not receiving a physical notice of the order. The court found that the taxpayer had not been properly notified and condoned the delay, allowing the appeal to proceed. The court emphasized the importance of proper notification in tax proceedings and the need to ensure that taxpayers are given a fair opportunity to respond to tax demands. This decision highlights the significance of procedural fairness in tax administration.