GST Appeal delay: HC dismisses writ as petitioner availed statutory remedy

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.

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