GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court

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GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court

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Published on

23/01/2026

By Mariya Paliwala

GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court

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The Madurai Bench of the Madras High Court has condoned a two-day delay in filing a Goods and Services Tax (GST) appeal by a Dindigul-based automobile spare parts dealer, holding that procedural technicalities should not defeat substantial justice. The bench of Justice Krishnan Ramasamy, while disposing of W.P.(MD) No.1444 of 2026, set aside the appeal…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court

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