Return Filed via Part-Time Accountant: Madras HC Condones 78-Day Delay Due to Taxpayer’s Unawareness of GST Portal Notices

The Madras High Court has condoned a one-day delay in the filing of a return by a taxpayer who was unaware of notices from the GST portal. The taxpayer had submitted the return through a part-time accountant, and the delay was due to a lack of awareness about the notifications. The court acknowledged the taxpayer's genuine effort to comply with the tax requirements and decided to overlook the minor delay. This judgment emphasizes the importance of understanding and addressing procedural challenges faced by taxpayers and reflects the court's leniency in cases involving genuine mistakes due to lack of knowledge.