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GST Appeal delay: HC dismisses writ as petitioner availed statutory remedy
Case Law Details
- Case Name
- Satyam Steels Vs Assistant 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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Satyam Steels Vs Assistant Commissioner(Kerala High Court)
Background: Satyam Steels filed a writ petition challenging the order-in-original dated 10.3.2023, which denied transitional credit under Section 140(3) of the Central Goods and Services Tax Act, 2017/Kerala Goods & Services Tax Act, 2017.
Court Proceedings:
During the pendency of the writ petition, the Central Board of Indirect Taxes and Customs issued a GST notification on 31.7.2023, extending the limitation for filing an appeal by three months from the date of issuance of the notification.
The petitioner took a...
