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Expiry of Statutory GST Appeal Deadline Bars Recourse to Article 226: Kerala HC
Case Law Details
- Case Name
- Tabasco Hindustan Infra Developers Private Limited Vs Assistant Commissioner of Central Tax And Central Excise (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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Tabasco Hindustan Infra Developers Private Limited Vs Assistant Commissioner of Central Tax And Central Excise (Kerala High Court)
Kerala High Court dismissed a writ petition filed by Tabasco Hindustan Infra Developers Private Limited challenging a penalty imposed under Section 74 of the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Acts. The petitioner, a company involved in construction, had received an assessment order in September 2023, which included a tax liability and an equivalent penalty. While the imposed tax was paid, the penalty remained unpaid, and ...
