Unawareness of GST Order appears Genuine: Madras HC Allows Delay in Filing Appeal with 5% Additional Pre-deposit

The Madras High Court has shown a lenient approach by allowing a delayed appeal in a GST case, subject to the assessee making an additional pre-deposit of 5% over and above the standard requirement. The court accepted the assessee's explanation that the delay in filing the appeal was due to a genuine lack of awareness of the original order. By imposing a relatively small additional pre-deposit as a condition for accepting the delayed appeal, the court balanced the need for adherence to timelines with consideration for the assessee's bona fide ignorance, thus providing an opportunity for the merits of the case to be heard.