Writ Petition Dismissed as GST Appeal Time-Barred and No Extraordinary Grounds Shown

S.K. Eldhose Vs State Tax Officer (Kerala High Court) The writ petition was filed to quash Ext.P5 assessment proceedings and Ext.P5(a) summary order passed under the Goods and Services Tax Act, 2017. The petitioner, a proprietary concern registered under CGST and KSGST, was initially served with Ext.P1 notice in FORM GST ASMT-10 under Section 61 read with Rule 99(1), alleging excess claim of input tax credit (ITC) for the year 2017–2018 in violation of Section 16(2)(c). The petitioner submitted an explanation and believed the matter was settled. Subsequently, a revenue recovery notice (Ext.P...