HC rejects GST Writ petition & grants condonation on account of Covid-19 situation

Hotel Southern Comforts Vs State Tax Officer (Madras High Court) Held that when there is an appeal remedy available under Section 107, it is the settled proposition that, writ petition cannot be filed by invoking the extraordinary jurisdiction. Petitioner can file an appeal before the Appellate Authority and file a condone delay petition stating the Covid-19 situation. Facts- The petitioner failed to file the return within the 30 days, as provided under sub-section (2) of Section 62. Thereafter returns were filed belatedly, the admitted tax had been paid and the remaining tax according to the ...