No Relief for Delayed GST Appeal as Portal Upload Treated as Valid Service: Kerala HC

Medha Servo Drives Private Limited Vs Union of India (Kerala High Court) Kerala HC Dismisses Writ as GST Appeal Filed After Three-Year Delay Despite Claim of No Email/SMS Alerts The petitioner, a registered taxpayer under the CGST and SGST Acts, 2017, filed a writ petition seeking directions to the appellate authority to accept and dispose of an appeal on merits despite delay. The petitioner challenged Ext.P1 order dated 23.09.2022 and sought enlargement of time for filing the appeal under Section 107 of the Act. The appeal (Ext.P7) was filed on 08.09.2025, nearly three years after the issuan...