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HASH CONSTRUCTIONS vs. THE DEPUTY COMMISSIONER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

A.M.BADAR
Pet. Counsel
Aji V.dev
Alan Priyadarshi Dev
Res. Counsel
Thushara James

Petitioner / Applicant

HASH CONSTRUCTIONS
Respondent THE DEPUTY COMMISSIONER AND OTHERS
Court Kerala High Court
State

Kerala

Date Feb 2, 2021
Order No.

WP(C).No.671 OF 2021(H)

Citation

2021(2) TAXREPLY 3835
Original Order
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ORDER

Dated this the 2nd day of February 2021 Heard both sides. 2. By this writ petition, the petitioner is challenging the appellate order (Ext.P7) passed by the Joint Commissioner (Appeals) under the Central Goods and Services Tax Act ('the CGST Act' for brevity), thereby rejecting the appeals filed by the petitioner being barred by limitation, apart from non-deposit of 1% of the court fees as per the KLBF . 3. Learned Counsel appearing for the petitioner submitted that the petitioner could not file monthly returns prescribed under the GST Act for the period April 2018 to May 2019. Therefore, the 1st respondent, being the Assessing Officer, has passed several orders under Section 62 of the GST Act in respect of the said period. The petitioner has annexed those orders in FORM GST ASMT-13 dated 15.05.2019 and 14.07.2019 at Exts.P1 to P1(m) with this writ petition. 4. Learned counsel appearing for the petitioner submitted that subsequent to passing the orders to the bes....

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