Section 107 of the CGST Act —Appeal – The Petitioner filed petition challenging the proceedings initiated against them under the Kerala GST Ordinance 2017. These writ petitions were filed when the Appellate Authority was not constituted under the Ordinance/Act. The petitioner submitted that a competent Appellate Authority has already been constituted by the respondents and petitioners may be permitted to approach the competent authority.
Held that:- The Hon’ble High Court granted liberty to the petitioner to approach the Appellate Authority and held that if the petitioners file appeals the Appellate Authority shall consider the same. If a delay condonation petition is filed by the petitioners, the Appellate Authority shall consider the application of condonation of delay, treating that the petitioners have been bonafidely prosecuting their cause before this Court, and condone the delay.—Anmol Jewellers, Sri. Pukhraj Mahendra Kumar Vs. The State Tax Officer and Others  27 TAXLOK.COM 005 (Kerala)