Kerala HC Refuses to Condone Delay as assessee’s Medical Condition is not Sufficient to Excuse Four-Year Delay in Filing Appeal under CGST Act

The Kerala High Court refused to condone the four-year delay in filing an appeal under the CGST Act, despite the assessee’s medical condition. The petitioner had cited illness as the reason for the delay, but the Court held that medical conditions alone were insufficient to excuse such a long delay. The Court emphasized that taxpayers must adhere to the statutory timelines for filing appeals, and mere personal difficulties cannot justify such a substantial delay. This ruling serves as a reminder of the strict timelines for filing appeals under GST law. The Court underscored the importance of timely legal recourse and refused to entertain the late appeal, reinforcing the principle that delays must be adequately justified under the law.