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ISHA HOLIDAYS (P) LTD. vs. COMMISSIONER, SGST DEPARTMENT, THIRUVANANTHAPURAM AND OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH

Pet. Counsel

V. C. Charly

Res. Counsel

Reshmita Ramachandran

Petitioner / Applicant	ISHA HOLIDAYS (P) LTD.
Respondent	COMMISSIONER, SGST DEPARTMENT, THIRUVANANTHAPURAM AND OTHERS
Court	Kerala High Court
State	Kerala
Date	Sep 25, 2023
Order No.	WP(C) NO. 30666 OF 2023
Citation	2023(9) TAXREPLY 8047
Original Order
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ORDER
JUDGMENT The petitioner has filed this writ petition under Article 226 of the Constitution of India impugning Exhibit P-1 assessment order passed by the 2nd respondent State Tax Officer under Section 73 read with Rule 142 of the Goods and Services Tax and Rules made thereunder for the tax period 2017-18. Total tax, interest and penalty for the said period have been assessed as Rs.4,52,826/- (Rupees Four lakh fifty two thousand eight hundred and twenty six only). 2. Against Exhibit P-1 assessment order dated 25.07.2022, the petitioner approached the department on appeal under Section 107 before the appellate authority. The appeal was filed on 18.03.2023. The appellate authority has dismissed the appeal on the ground that the same was barred by limitation as prescribed under Sub-section (1) read with Sub-section (4) of Section 107 read with Section 4 of the GST Act, 2017. The appeal was filed only on 18.03.2023 and it was in delay of 144 days. The appellate authority does not ....