Case Law Details
Case Name : Satyam Steels Vs Assistant Commissioner(Kerala High Court)
Appeal Number : WP(C) No. 19239 of 2023
Date of Judgement/Order : 01/12/2023
Related Assessment Year :
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.
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