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 [Read Order]

The Kerala High Court refused to condone delay as the assessee’s medical condition is not sufficient grounds to justify condoning a four-year delay in filing the appeal. It was viewed  that the contention of the assessee that he was sick and advised bed rest due to fatty liver disease has to be taken with a pinch of suspicion.

Orders were issued on 11.02.2020 and 12.02.2020 under Section 62 of the Central Goods and Service Tax (CGST/SGST) Acts. The assessee/petitioner, Baiju George claimed that due to being advised bed rest for a 'fatty liver' condition, he was unable to file appeals against these orders within the stipulated time. Consequently, the appeals were filed only in December 2023. The Appellate Authority dismissed the appeals on the grounds that they were time-barred.

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The department submitted that the impugned orders in this case were issued in the month of February, 2020. The appeal was filed only in the month of February 2024 after an inordinate delay of about four years. The reason submitted by the assessee is that he was taking treatment for fatty liver disease and therefore he was advised bed rest. It was submitted that the medical certificate itself is doubtful.

The bench stated that “this Court cannot, normally, in the exercise of jurisdiction under Art. 226 of the Constitution of India extend the time limit for filing an appeal under Section 107 of the CGST/SGST Acts.”

The bench further stated that though Article 226 of the Constitution of India does not fix any period of limitation for the filing of a writ petition, it is settled law that a writ petition can be dismissed on the ground of inordinate delay in filing the writ petition. The orders issued by the adjudicating authority were issued in the month of February 2020. This Writ Petition has been filed only in the year 2024.

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A single bench of Justice Gopinath P. ruled that “the assessee has not made out any ground for grant of relief in the writ petition. Admittedly, the assessee filed appeals against the orders only in the month of February 2024 i.e., four years after the date on which the orders against which the appeal was sought to be filed had been issued.”

While dismissing the petition, the bench viewed that the contention of the assessee that he was sick and advised bed rest due to fatty liver disease has to be taken with a pinch of suspicion.

To Read the full text of the Order CLICK HERE

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