The Madras High Court has condoned a 247-day delay in filing a service tax appeal, citing the impact of the COVID-19 pandemic. The court invoked a special Goods and Services Tax (GST)

[01/04, 07:47] sekarreporter1: https://www.taxscan.in/top-stories/madras-hc-excuses-day-covid-linked-delay-restores-appeal-in-lakh-service-tax-case-1444397
[01/04, 07:47] Meta AI: The Madras High Court has condoned a 247-day delay in filing a service tax appeal, citing the impact of the COVID-19 pandemic. The court invoked a special Goods and Services Tax (GST) notification to restore the appeal, which had been dismissed for exceeding the condonable limit. The petitioner, A. Mahalingam, had challenged an appellate order that dismissed his appeal as time-barred. The original tax demand was ₹7.53 lakh, including Swachh Bharat and Krishi Kalyan cesses, raised after authorities found he had short-declared service income worth ₹51.19 lakh. ¹

This ruling highlights the importance of considering genuine reasons for delay, especially when related to health issues or pandemic disruptions. The court has shown flexibility in exceptional circumstances, allowing the appeal to be heard on merits.

Would you like to know more about the implications of this ruling or the requirements for condoning delays in tax appeals?