Expiry of Statutory GST Appeal Deadline Bars Recourse to Article 226: Kerala HC

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

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