Kerala HC Directs GST Appeal Before GSTAT Within 30 Days of GSTAT Constitution & Notification

Gold King Fashion Jewellery Vs Assistant Commissioner (Kerala High Court) The Kerala High Court addressed a writ petition filed by Gold King Fashion Jewellery challenging orders passed by the Assistant Commissioner and the first Appellate Authority under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner contested the dismissal of their appeal against the original order. While acknowledging the availability of a second appeal to the Goods and Services Tax Appellate Tribunal (GSTAT), the petitioner approached the High Court due to the Tribunal’s non-constitution. T...