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Medical reason is a valid reason for condoning delay in filing an Appeal before the Appellate Authority


Last updated: 29 February 2024

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the case of M/s. Great Heights Developers LLP v. Additional Commissioner Office of the Commissioner of CGST & Central Excise, Chennai [Writ Petition No. 1324 of 2024 dated February 01, 2024], allowed the appeal before the Appellate Authority and held that if the Assessee demonstrates that the delay in filing appeal was due to valid mitigating circumstances such as medical condition then the Appellate Authority can condone delay and consider appeal on its merits. 

Citation :
Writ Petition No. 1324 of 2024 dated February 01, 2024

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Bimal Jain
Published in GST
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