https://www.taxtmi.com/caselaws?id=397258 Writ petitions challenging proceedings under the Kerala State Goods and Services Tax regime were not entertained once a competent Appellate Authority had been constituted. The petitioners were relegated to the statutory appellate remedy under Section 107 of the Kerala State Goods and Services Tax Act, 2017. The Court granted liberty to file the appeal and directed that, if a delay condonation application is made, the Appellate Authority should consider it in light of the petitioners' bona fide prosecution of the matter before the Court. The petitions were disposed of on that basis. en-us Thu, 06 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397258 Writ petitions challenging proceedings under the Kerala State Goods and Services Tax regime were not entertained once a competent Appellate Authority had been constituted. The petitioners were relegated to the statutory appellate remedy under Section 107 of the Kerala State Goods and Services Tax Act, 2017. The Court granted liberty to file the appeal and directed that, if a delay condonation application is made, the Appellate Authority should consider it in light of the petitioners' bona fide prosecution of the matter before the Court. The petitions were disposed of on that basis. Case-Laws GST Thu, 06 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397258