Case Law Details
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 passed against M/s. Isha Holidays Private Limited (“the Petitioner”) under Section 73(1) of the Central Goods and Service Tax, 2017 (“the CGST Act”) amounting to Rs.4,52,826/- for tax period 2017-2018.
Aggrieved by the Impugned Order, the Petitioner filed an appeal under Section 107 of the CGST Act before the Appellate Authority (“the Respondent”). The Respondent, after evaluating the case, dismissed the appeal on the ground that the appeal was barred by limitation as there was a delay of 144 days under Section 107(1) read with Section 107(4) of the CGST Act.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
