https://www.taxtmi.com/caselaws?id=397258 The court granted the petitioner liberty to approach the newly constituted Appellate Authority under the Kerala Goods and Service Tax Ordinance 2017. The judgment emphasized that the Appellate Authority must consider appeals filed by the petitioners under Section 107 of the Act and review any delay condonation petitions submitted by them. The court directed the Authority to condone any delays if necessary, acknowledging the petitioners' genuine efforts. As a result, the court disposed of the writ petitions, enabling the petitioners to proceed before the Appellate Authority established under the Act. en-us Thu, 06 Aug 2020 00:00:00 +0530 Mon, 10 Aug 2020 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397258 The court granted the petitioner liberty to approach the newly constituted Appellate Authority under the Kerala Goods and Service Tax Ordinance 2017. The judgment emphasized that the Appellate Authority must consider appeals filed by the petitioners under Section 107 of the Act and review any delay condonation petitions submitted by them. The court directed the Authority to condone any delays if necessary, acknowledging the petitioners' genuine efforts. As a result, the court disposed of the writ petitions, enabling the petitioners to proceed before the Appellate Authority established under the Act. Case-Laws GST Thu, 06 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397258