Kerala HC modifies its Judgment to condone Delay in filing First Appeal under GST [Read Judgment]

The Kerala High Court has modified its own order to condone the delay in filing first appeal under the Goods and Services Tax ( GST ) regime.

Earlier, the petitioner challenged the assessment order before the High Court since no appeal mechanism has not been put in place by the department. During the proceedings before the High Court, when the department informed that the appellate forums for the first and second appeals had started functioning, the High Court directed the petitioners to do so. Accordingly, the Court disposed of the writ petition on 23rd October 2018, in terms of an earlier judgment, dated 13th July 2018, in W.P.(C) No.23057 of 2018.

The petitioner again approached the Court contending that as the petitioner bona fide pursued its remedy before this Court in W.P.(C) No.13090 of 2018, there occurred some delay, which would be fatal if the petitioner goes before the appellate authority. There ought to be an observation on that delay from the Court. According to the petitioners, the judgment in the earlier writ petition, based on which this writ petition was disposed of, contained no reference to the delay.

Justice Dama Sheshadri Naidu observed that “I reckon the petitioner’s apprehension is genuine. I, therefore, in modification of the judgment dated 23rd October 2018 in W.P.(C) No.13090 of 2018, hold that if the petitioner approaches the appellate authority—the fourth respondent—within two weeks from today, he will condone the delay that has occurred in the petitioner’s pursuing its remedy before this Court.”

To Read the full text of the Judgment CLICK HERE

Article source: Legal News

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