Madras High Court condoned a delay of 129 days in filing GST appeal due to non-service of physical assessment order. It allowed the appeal to be heard on merits, observing that uploading the order on the portal without physical service denied the assessee fair opportunity.

Calcutta High Court allows conditional release of goods seized during inspection under Section 67, where the petitioner supplies exclusively to the Ministry of Defence. Court permits release against 20% bank guarantee and directs that no final decision be taken on show cause under Section 122 without court’s leave.

Madras High Court remanded the assessment orders for AYs 2018–19 to 2021–22 due to procedural lapses in hearing the assessee. The Court set aside the impugned order and granted the petitioner one final opportunity to submit objections, subject to payment of 10% of the disputed tax.

Heard learned counsel for the petitioner, learned counsel for respondent-Union of India and the learned Standing Counsel for the State-respondents.