HC condone Delay in filing First Appeal under GST

M/S. Swarnashilpi Vs Assistant State Tax Officer (Kerala High Court) In W.P.(C) No.13090 of 2018, the petitioner challenged the Ext.P6 assessment order. When the matter was taken up, the learned Government Pleader pointed out that the petitioner had an efficacious alternative remedy. Then, the petitioner’s counsel submitted that under the new tax regime—Goods and Services Tax— so far the appeal mechanism has not been put in place. Later, on instructions, the Government Pleader informed the Court that then the appellate forums for the first and second appeals had started functioning....