Baiju George Vs Commissioner of Goods And Service Taxes Department (Kerala High Court)
Kerala High Court held that inordinate delay of four years in filing of an appeal cannot be condoned based on the medical condition of the petitioner. Accordingly, relief not granted to the petitioner.
Facts- The petitioner suffered certain orders under Section 62 of the CGST/SGST Acts. These assessment orders were all issued on 11.2.2020 and 12.2.2020. According to the petitioner, certain returns were filed later (after the period set out in Section 62) for the period in respect of the assessment orders were issued. It is the case of the petitioner that the petitioner was advised bed rest on account of a ‘fatty liver’ problem and therefore the petitioner could not file any appeal against the assessment orders in time and could file the appeal only in the month of December 2023. The Appellate Authority dismissed the appeals filed by the petitioner finding that the appeals were time-barred.
Conclusion- Held that the petitioner has not made out any ground for grant of relief in this writ petition. Admittedly, the petitioner filed appeals against assessment orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be filed had been issued. This Court cannot, normally, in the exercise of jurisdiction under Art. 226 of the Constitution of India extend the time limit for filing an appeal under Section 107 of the CGST/SGST Acts.
