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Appellate Authority can only condone delay in GST appeals by one month, not beyond
Case Law Details
- Case Name
- Isha Holidays (P) Ltd Vs Commissioner (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Isha Holidays (P) Ltd Vs Commissioner (Kerala High Court)
The Hon’ble Kerala High Court in the case of M/s. Isha Holidays Private Limited v. The Commissioner, SGST Department & Ors. [W.P.(C) No. 30666 of 2023 dated September 25, 2023], dismissed the petition and held that the Appellate Authority has been vested with the power to condone the delay only by one month by satisfying that there exists a sufficient cause, which prevented the assessee from presenting the appeal beyond the period of three months.
Facts:
The Assessment order dated July 25, 2022 (“the Impugned Order”), was pass...
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