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N.N STEEL TRADING CO. vs. THE JOINT COMMISSIONER (APPEALS) & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Aji V. Dev
Alan Priyadarshi Dev
S. Sajeevan
Res. Counsel
V. Girishkumar

Petitioner / Applicant

N.N STEEL TRADING CO.
Respondent THE JOINT COMMISSIONER (APPEALS) & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 22, 2024
Order No.

WP(C) NO. 35471 OF 2024

Citation

2024(10) TAXREPLY 12653
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ORDER

JUDGMENT The petitioner has approached this Court being aggrieved by the fact that an appeal filed by the petitioner against Ext.P1 order has been rejected by Ext.P3 order of the First Appellate Authority on the ground that it was barred by limitation under the provisions of Section 107 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 2. The learned counsel appearing for the petitioner submits that Ext.P1 order was served on the petitioner on 06-07-2023. It is submitted that under Section 107 of the CGST/SGST Acts, a period of three months is available for filing an appeal, and an appeal can be presented within a further period of one month along with an application for condonation of delay. It is submitted that the appeal which resulted in Ext.P3 order of the First Appellate Authority was presented on 06-11-2023. It is submitted that the First Appellate Authority proceeded on the basis that the term ‘month’ in Secti....

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