2023 (7) TMI 150 - KERALA HIGH COURT

Condonation of delay in filing appeal - case of petitioner is that he was precluded from filing a statutory appeal under Section 170 of the GST Act within the permitted time period of four months - HELD THAT:- This Court in Penuel Nexus Pvt. Ltd v. Additional Commissioner and others [2023 (6) TMI 941 - KERALA HIGH COURT] has categorically held that an appeal under Section 107(4) of the Act cannot be filed beyond the prescribed time period, in view of the stipulations in the enactment.

Now what the petitioner could not do directly by filing an appeal, cannot be permitted to be done in a writ petition filed under Article 226 of the Constitution of India, that too to decide on disputed questions of fact i.e, Ext. P5 show cause notice and Ext. P5(a) assessment order were allegedly not served on him - there are no extra-ordinary circumstance made out in the writ petition warranting interference with Exts. P5 and P5(a) by invoking the plenary powers of this Court under Article 226 of the Constitution of India.

Petition dismissed.