Medical Condition Not a Valid Reason for 4-Year Delay in GST Appeal: Kerala HC

Baiju George Vs Commissioner of Goods And Service Taxes Department (Kerala High Court) Kerala High Court held that inordinate delay of four years in filing of an appeal cannot be condoned based on the medical condition of the petitioner. Accordingly, relief not granted to the petitioner. Facts- The petitioner suffered certain orders under Section 62 of the CGST/SGST Acts. These assessment orders were all issued on 11.2.2020 and 12.2.2020. According to the petitioner, certain returns were filed later (after the period set out in Section 62) for the period in respect of the assessment orders wer...