2025 (3) TMI 1530

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....025 (3) TMI 1530 - KERALA HIGH COURT - 2025:KER:25862<br>KERALA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 26-3-2025<br>WA No. 1700 of 2021 In WP (C) No. 6857 of 2020 - -<br>GST<br>Honourable Dr. Justice A.K. Jayasankaran Nambiar And Honourable Mr. Justice Easwaran S. JUDGMENT DR. A.K. JAYASANKARAN NAMBIAR, J. This Writ Appeal, preferred by the Revenue, impugning the judg....

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.... was clarified by a Division Bench of this Court in Betty Sebastian v. Assistant Commissioner, Department of Commercial Taxes and Others [(2018) 59 GSTR 275], the delay in the instant case was of 14 years, which could not be seen as reasonable under any circumstances when viewed against the statutory framework under the KGST Act. 4. Before us, although it is the submission of the learned Govern....