Tvl.SKL Exports Vs Deputy Commissioner (ST)
Date: March 14, 2024
Subject Matter
Delay in filing GST Appeal due to pending rectification petitions is condonable
Summary
The petitioner filed rectification petitions after assessment orders were issued against them. When these rectification petitions were rejected, the petitioner filed appeals before the appellate authority. However, the appeals were rejected as being…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By these three writ petitions, the petitioner challenges appellate orders declining to receive appeals filed by the petitioner as being barred by limitation. 2. Assessment orders were issued against the petitioner either on 30.09.2023 or 03.10.2023. In respect thereof, the petitioner filed rectification petitions. Such rectification petitions we…