2020 (8) TMI 201

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..... the counsel for the petitioners, liberty is granted to the petitioner to approach the Appellate Authority. Petition disposed off. - WP(C).No.34983 OF 2017(W), WP(C).No.36405 OF 2017 - - - Dated:- 6-8-2020 - Mr. Justice N. Nagaresh For the Petitioner : Advs. Sri. K. P. Abdul Azees, Smt. T. Archana, Smt. Shoba Annamma Eapen For the Respondents : Special Government Pleader- C.E. Unn .....

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..... y the counsel for the petitioners, liberty is granted to the petitioner to approach the Appellate Authority. 5. If the petitioners file appeals under Section 107 of the Kerala State Goods and Service Tax Act, the Appellate Authority shall consider the same. If a delay condonation petition is filed by the petitioners, necessarily the Appellate Authority shall consider the application of condonat .....

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