Dhanyamol (Prop: Abhinaya Digital Solutions) Vs State Tax Officer
Date: January 18, 2026
Subject Matter
Writ Petition Against Section 73 Order Dismissed for Delay in Challenging TRAN-1 Rejection
Summary
The writ petition challenging an order issued under Section 73 of the CGST Act was dismissed by the High Court. The primary reason for dismissal was the petitioner's substantial delay of over two years in approaching the Court and their failure to ut…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered dealer under the Central Goods and Services Tax Act, 2017 and Kerala Goods and Services Tax Act, 2017. The challenge raised by the petitioner is against Ext.P4, an order passed under Sec.73 of the CGST Act. The main challenge raised by the petitioner against Ext.P4 is on account of the fact that, the said order was…