Appeal Filed Under Extended GST Scheme Cannot Be Rejected for Technical Lapse: Kerala HC

Aboobaker.P.P Vs Joint Commissioner (Kerala High Court) The petitioner, a registered contractor and taxpayer under the KGST/CGST Act, 2017, challenged the rejection of his appeal relating to the assessment year 2021–2022. The assessment order (Ext.P2) was passed on 01.09.2022. Under Section 107 of the CGST Act, an appeal was required to be filed within three months from the date of communication, with a further condonable delay of one month upon sufficient cause. The petitioner failed to file the appeal within the statutory period. Subsequently, a notification (Ext.P5) dated 02.11.2023 was i...