Madras High Court Allows Writ Petition Challenging Rejection of GST Appeal on Limitation Grounds — Remands for Reconsideration Subject to Filing of Delay Condonation Petition. The court held that rejection of an appeal solely for non-filing of a delay condonation petition, when the appeal was within the condonable period, was improper....
The petitioner, Tvl. Om Swasthik Automobiles, challenged an order dated 19.09.2025 before the Appellate Authority under the GST regime. The appeal was lodged on 17.01.2026, which was within the period...




