Kerala HC Permits Appeal Filing Within 30 Days of GST Tribunal Constitution

Joji Mathai Cherian Vs State Tax Officer (Kerala High Court) The Kerala High Court addressed a case where a taxpayer, Joji Mathai Cherian, was unable to file a Goods and Services Tax (GST) appeal due to the non-constitution of the Goods and Services Tax Appellate Tribunal (GSTAT). The petitioner challenged an order of determination under Section 73 of the GST Act and a subsequent appellate order, citing the lack of a functional tribunal as the reason for invoking the High Court’s jurisdiction under Article 226 of the Constitution of India. The court, after hearing both the petitionerR...