Petition Filed before GST Appeal Deadline Ends: Madras HC Grants 15 Days to File Appeal before Appellate Authority

The Madras High Court has granted 15 days to an assessee to file an appeal before the Appellate Authority after a petition was filed just before the GST appeal deadline ended. The petitioner had approached the High Court due to difficulties in filing the appeal within the statutory period. Recognizing the genuine efforts to seek legal recourse before the expiry, the court allowed the filing, subject to a pre-deposit. This decision provides a crucial opportunity for the taxpayer to pursue their appeal on merits, demonstrating the judiciary's lenient approach in cases of procedural delays beyond the taxpayer's control.