M/s. SWARNASHILPI Versus ASSISTANT STATE TAX OFFICER STATE GST DEPARTMENT, KERALA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY (TAXES) , THIRUVANANTHAPURAM, UNION OF INDIA REPRESENTED BY REVENUE SECRETARY, DEPARTMENT OFREVENUE, NEW DELHI AND THE DEPUTY COMMISSIONER (APPEALS) STATE GOODS AND SERVICE TAXES DEPARTMENT, 3RD FLOOR, TAX, THIRUVANANTHAPURAM – 2018 (12) TMI 839 – KERALA HIGH COURT – TMI – Validity of assessment order – condonation of delay in filing appeal – Held that:- In modification of the judgment dated 23rd October 2018 it is held that if the petitioner approaches the appellate authority-the fourth respondent-within two weeks from today, he will condone the delay that has occurred in the petitioner's pursu
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second appeals had started functioning. The first appellate authority is the Deputy Commissioner (Appeals). Therefore, this Court disposed of the writ petition on 23rd October 2018, in terms of an earlier judgment, dated 13th July 2018, in W.P.(C) No.23057 of 2018. 2. Now the petitioner has come up with this review petition. 3. According to the petitioner's counsel, as the petitioner bona fide pursued its remedy before this Court in W.P.(C) No.13090 of 2018, there occurred some delay, which would be fatal if the petitioner goes before the appellate authority. There ought to be an observation on that delay from this Court. According to him, the judgment in the earlier writ petition, based on which this writ petition was disposed of, cont
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