https://www.taxtmi.com/caselaws?id=773754 The Kerala HC quashed an order rejecting a taxpayer's appeal as time-barred under CGST Act Section 107. The petitioner was prevented from filing the appeal within the statutory period due to system failures maintained by tax authorities, which blocked appeals when full demand amounts were paid under protest. Despite highlighting this technical glitch to authorities, no remedial action was taken. The court held that while the appeal was technically time-barred beyond the condonable delay period, authorities failed to consider circumstances preventing timely filing. The HC directed restoration of the appeal and consideration on merits, treating it as filed within time, recognizing the systemic failure was not attributable to the petitioner. en-us Thu, 19 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773754 The Kerala HC quashed an order rejecting a taxpayer's appeal as time-barred under CGST Act Section 107. The petitioner was prevented from filing the appeal within the statutory period due to system failures maintained by tax authorities, which blocked appeals when full demand amounts were paid under protest. Despite highlighting this technical glitch to authorities, no remedial action was taken. The court held that while the appeal was technically time-barred beyond the condonable delay period, authorities failed to consider circumstances preventing timely filing. The HC directed restoration of the appeal and consideration on merits, treating it as filed within time, recognizing the systemic failure was not attributable to the petitioner. Case-Laws GST Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773754