Petitioner Not Liable for Appellate Authority’s Inadequacies: Kerala HC

Kottukapillil Geogy George Vs State Tax Officer (Kerala High Court) In the case Kottukapillil Geogy George Vs State Tax Officer, the Kerala High Court addressed whether a taxpayer could be held accountable for procedural lapses by the appellate authority. The petitioner faced issues after filing an appeal against a GST assessment order for the year 2018-2019. Initially, the petitioner failed to appeal within the stipulated timeframe. However, a later notification from the Central Board of Indirect Taxes and Customs (CBIC) allowed taxpayers to file appeals by January 31, 2024, subject to specif...