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Informative

Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal

Update / Judgement Date

11 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Kerala High Court allowed the filing of a GST appeal within 30 days of the constitution of the GST Appellate Tribunal (GSTAT), acknowledging the non-filing was due to the tribunal not being constituted. The court recognized the genuine difficulty faced by taxpayers in filing appeals when the appellate body is not functional and provided a window for filing once the GSTAT becomes operational.