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GST Appeal Limitation: Three months follows British calendar, not 90 days – Kerala HC
Case Law Details
- Case Name
- N.N Steel Trading Co. Vs Joint Commissioner (Appeals) (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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N.N Steel Trading Co. Vs Joint Commissioner (Appeals) (Kerala High Court)
Kerala High Court addressed a petition by N.N Steel Trading Co., challenging the rejection of its GST appeal by the First Appellate Authority. The appeal was dismissed on the grounds of being time-barred under Section 107 of the CGST/SGST Acts, 2017. The petitioner argued that the appeal, filed on November 6, 2023, was within the condonable period when calculated using British calendar months, rather than a fixed 30-day period per month, as interpreted by the Appellate Authority. The petitioner relied on...
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