GST DAILY – 141

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Appellate Authority should entertain the appeal of an uneducated assessee without insisting upon the limitation aspect

The Hon’ble  MADRAS High Court in the case of TVL. RAM METALS V/s ASSISTANT COMMISSIONER (STATE TAX) , decided on 11-10-2023

👉 Issue

✔️If assessee is an uneducated can he get any benefit?

Hon’ble High Court Judgement

✔️ Where petitioner/assessee being uneducated and not capable to peruse notices and orders in GST portal could not file appeal within stipulated time, petitioner was to be granted liberty to file appeal and appellate authority was to entertain same without insisting upon limitation. 

Regards 🙏

CA PRADEEP MODI9433033882