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BAIJU GEORGE vs. COMMISSIONER OF GOODS AND SERVICE TAXES TRIVANDRUM & 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 TRIVANDRUM & OTHERS
Court Kerala High Court
State

Kerala

Date Nov 19, 2024
Order No.

WP(C) NO. 32538 OF 2024

Citation

2024(11) TAXREPLY 11734
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ORDER

JUDGMENT The petitioner claims that he is a contractor engaged in doing civil work for both the Government and private sectors. The petitioner is an assessee under the CGST/SGST Acts. Owing to the failure to file returns under the CGST/SGST Acts, the petitioner suffered Ext.P2 series of orders under Section 62 of the CGST/SGST Act. These orders were issued on 11.2.2020 and 12.2.2020. According to the petitioner, the petitioner could not file any appeal against the orders for the months of January 2018, March 2018 and October 2018, as the petitioner could not download the file and proceed to file an appeal on the portal. According to the petitioner, though the petitioner took up the matter with the GST help desk even they could not resolve the problem of the petitioner. It is submitted that this Court can direct the consideration of the appeal in the exercise of Writ Jurisdiction. It is submitted that the Calcutta High Court has considered a similar issue and has held that Sectio....

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