70-Day Delay in Filing Appeal Condoned Under Section 107 of TNGST Act for Medical Reasons
Case-Laws
GST
The HC condoned a 70-day delay in filing an appeal under Section 107 of the TNGST Act against an Adjudication Order dated 07.01.2025, finding the petitioner's reasons-medical treatment of the managing partner and delayed knowledge of the order-genuine. The FORM GST APL-02 dated 23.06.2025 issued by the 1st respondent was quashed, and the appeal was restored on the 1st respondent's file. Restoration was conditional upon the petitioner's payment of Rs. 10,000 to the Principal Government Naturopathy Medical College and Hospital within two weeks of the order. The petition was accordingly disposed of.
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