Appellate Authority can only condone delay in GST appeals by one month, not beyond

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...