The High Court considered a petition seeking condonation of a ...

Madras High Court allows condonation of 34-day delay in filing appeal, subject to petitioner depositing 25% disputed tax within 30 days for appeal to be entertained.

Case Laws GST

May 21, 2024

The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly.

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The High Court considered a petition seeking condonation of a ...

Madras High Court allows condonation of 34-day delay in filing appeal, subject to petitioner depositing 25% disputed tax within 30 days for appeal to be entertained.

Case Laws GST

May 21, 2024

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