GST Appeal Valid if Filed Within 90 Days of Order Communication: Karnataka HC

M/s. S K Takappa S/O Kalappa Vs Assistant Commissioner of Commercial Taxes (Appeals) (Karnataka High Court)

Karnataka High Court has intervened in a GST appeal case, directing the Assistant Commissioner of Commercial Taxes (Appeals) to hear the appeal filed by S K Takappa on its merits. The petitioner, a registered dealer, had challenged an order passed under Section 73(9) and 73(10) of the CGST/SGST Act, 2017, arguing that their appeal was wrongly dismissed due to a perceived delay.

The petitioner had filed their appeal on the 90th day from the date of communication of the

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