https://www.taxtmi.com/caselaws?id=762223 The Kerala HC dismissed a writ petition seeking condonation of delay in filing appeals under CGST/SGST Acts. The petitioner filed appeals in February 2024, four years after the February 2020 orders. The HC held it cannot normally extend statutory time limits under Art. 226 for appeals under Section 107 of CGST/SGST Acts, citing SC precedents. No extraordinary circumstances were found to justify the delay. The petition was also dismissed for inordinate delay in approaching the court, with the petitioner's medical excuse deemed insufficient. The four-year delay was considered unreasonable and the relief was declined. en-us Tue, 19 Nov 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762223 The Kerala HC dismissed a writ petition seeking condonation of delay in filing appeals under CGST/SGST Acts. The petitioner filed appeals in February 2024, four years after the February 2020 orders. The HC held it cannot normally extend statutory time limits under Art. 226 for appeals under Section 107 of CGST/SGST Acts, citing SC precedents. No extraordinary circumstances were found to justify the delay. The petition was also dismissed for inordinate delay in approaching the court, with the petitioner's medical excuse deemed insufficient. The four-year delay was considered unreasonable and the relief was declined. Case-Laws GST Tue, 19 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762223