Isha Holidays (P) Ltd Vs Commissioner (Kerala High Court)
Date: September 24, 2023
Subject Matter
Appellate authority does not have the power to condone the delay in filing the appeal beyond one month from the three-month period prescribed u/s 107
Summary
The case involves a writ petition filed by the petitioner against an assessment order passed by the State Tax Officer under Section 73 and Rule 142 of the Goods and Services Tax (GST) Act for the tax period 2017-18. The total tax, interest, and penal…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The petitioner has filed this writ petition under Article 226 of the Constitution of India impugning Exhibit P-1 assessment order passed by the 2 nd respondent State Tax Officer under Section 73 read with Rule 142 of the Goods and Services Tax and Rules made thereunder for the tax period 2017-18. Total tax, interest and penalty for the said p…