Sas Hotels And Enterprises Limited Vs Deputy Commercial Tax Officer
Date: June 12, 2025
Subject Matter
Rectification Pendency is a Genuine Cause for GST Appeal Delay. 58 day delay condoned.
Summary
In the case concerning Sas Hotels and Enterprises Limited, the Madras High Court intervened in a tax dispute regarding the rejection of the company’s appeal due to a 58-day delay. The company had initially received a show cause notice, to which it re…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned assessment order dated 27.04.2024, rectification rejection order dated 21.10.2024 and the appeal rejection order dated 25.04.2025 passed by the respondents. 2. Mr. C.Harsha Raj, learned Special Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the…