#appeal delay

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Assessment order remanded as demand exceeded show cause notice and appeal delay of 15 days was condonable

Case Title: Tvl. Delux Super Market v. State Tax Officer, Thuckalay – 1 Assessment Circle & Deputy Commissioner (GST Appeals) (State Tax), Madurai & TirunelveliCourt: Madurai Bench of Madras High CourtPetition Number: W.P.(MD) No. 21402 of 2025, Order dated 06.08.2025Relevant Sections: Sections 73, 75(7), and 107 of the Tamil Nadu Goods and Services Tax Act, 2017Category: Assessment – Appeal –…

Assessment order remanded as demand exceeded show cause notice and appeal delay of 15 days was condonable

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Appeal dismissed for delay as GST orders uploaded on portal were held validly communicated to assessee

Case Title: Pharmaceutical and Medical Devices Bureau of India (PMBI) v. State of Haryana and OthersCourt: High Court of Punjab & Haryana, ChandigarhPetition No.: CWP-12111-2025 (O&M)Category: Appeal Delay – Procedural DefaultDate of Judgment: 13.05.2025Relevant Section: Section 107(4) of the CGST Act, 2017 (Time limit for filing appeal before Appellate Authority) Facts (Paras 1–2): The…

Appeal dismissed for delay as GST orders uploaded on portal were held validly communicated to assessee