High Court of Kerala3 September 2026

Alis Super Market v. Joint Commissioner of State Tax

For assesseeRemanded

WP(C) NO. 30002 OF 2026

The ruling in brief

Where assessee filed belated appeal invoking Notification No. 53/2023 allowing late appeals on payment of additional 2.5 percent but paid this amount after initial filing, rejection of appeal as time-barred without considering entitlement under notification or granting opportunity to cure payment defect was not justified, and appeal was required to be restored for reconsideration of notification eligibility

Provisions considered

Section 107, read with section 148, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Alis Super Market v. Joint Commissioner of State Tax

The ruling in brief

Provisions considered

Alis Super Market v. Joint Commissioner of State Tax

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis