Baiju George Vs Commissioner of Goods And Service Taxes Department
Date: November 19, 2024
Subject Matter
Medical condition is not a valid reason for a 4-year delay in filing a GST appeal
Summary
The petitioner faced adverse orders under Section 62 of the CGST/SGST Acts issued on 11.2.2020 and 12.2.2020. The petitioner could not appeal against these orders in a timely manner due to health issues (fatty liver) that required bed rest, which led…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner suffered certain orders under Section 62 of the CGST/SGST Acts. These orders which are on record as Ext.P1 series were all issued on 11.2.2020 and 12.2.2020. According to the petitioner, certain returns were filed later (after the period set out in Section 62) for the period in respect of which Ext.P1 series of orders were issued.…