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BAIJU GEORGE vs. COMMISSIONER OF GOODS AND SERVICE TAXES & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Moosa E.s.
Res. Counsel
Thushara James

Petitioner / Applicant

BAIJU GEORGE
Respondent COMMISSIONER OF GOODS AND SERVICE TAXES & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 19, 2024
Order No.

WP(C) No. 33866 of 2024

Citation

2024(11) TAXREPLY 11682
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ORDER

JUDGMENT The petitioner suffered certain orders under Section 62 of the CGST/SGST Acts. These orders which are on record as Ext.P1 series 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 which Ext.P1 series of orders were issued. It is the case of the petitioner that the petitioner was advised bed rest on account of a 'fatty liver' problem and therefore the petitioner could not file any appeal against Ext.P1 series of orders in time and could file the appeal only in the month of December 2023. The Appellate Authority dismissed the appeals filed by the petitioner by the orders on record as Exts.P3(a) and P3(b) finding that the appeals were time-barred. The petitioner is thus before this Court seeking the following reliefs:- “I. Issue a writ of mandamus or any appropriate writ, direction or order for taken the step to condone th....

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