Medha Servo Drives Private Limited Vs Union of India
Date: November 5, 2025
Subject Matter
Appellate Authority Cannot Condon Delay Beyond Statutory Period Under Section 107
Summary
The High Court dismissed the writ petition seeking to condone a significant delay in filing an appeal under Section 107 of the CGST/SGST Act, 2017. The Court found no justifiable reason to entertain the petition, noting that the appeal was filed thre…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT This writ petition is submitted by the petitioner, a registered tax payer. The petitioner is an assessee under the CGST and SGST Act, 2017. This writ petition is filed seeking the following reliefs: (i) Issue a writ of mandamus or any other appropriate writ order or direction directing the 3rd respondent to accept the appeal Exhibit P7 and dispo…