Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 1ST DAY OF AUGUST 2024 / 10TH SRAVANA, 1946 WP(C) NO. 27202 OF 2024 PETITIONER:
THE MUTHALAPURAM SERVICE COOPERATIVE BANK- LIMITED NO.
140, REPRESENTED BY ITS SECRETARY IN CHARGE, MUTHALAPURAM POST, ERNAKULAM DISTRICT, PIN – 686 665.
BY ADVS.
ARUN CHANDRAN HARIMOHAN AMRITA ARUN ASWATHY S MENON RESPONDENTS:
1 INTELLIGENCE OFFICER, STATE GST DEPARTMENT, SECOND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 669.
2 STATE TAX OFFICER, TAXPAYER SERVICES (STATE JURISDICTION), TAXPAYER SERVICES CIRCLE, SECOND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 669.
3 STATE OF KERALA, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM DISTRICT, REPRESENTED BY ITS SECRETARY, PIN – 695 001.
BY SMT.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 27202 OF 2024 2 JUDGMENT The petitioner has approached this Court being aggrieved by the fact that it is unable to file appeal under Section 107 of the CGST / SGST Acts against Ext.P3 order on account of the fact that the order has not been uploaded on the portal. It is the specific case of the petitioner that though it attempted to file the appeal manually as per the proviso to sub-rule (3) of Rule 108 of the CGST / SGST Rules, the same was not accepted by the Appellate Authority.
2.
The learned Senior Government Pleader submits that a similar issue was considered by this Court in the judgment in W.P(C)No.23135 of 2024, where this Court disposed of the writ petition as follows:- “The grievance projected in this writ petition is that Ext.P5 order rejecting the application for rectification filed by the petitioner has not been uploaded in the portal, as a result of which the petitioner is unable to file any appeal under Section 108 of the CGST / SGST Act against Ext.P5 order.
2. The learned Government Pleader refers to the proviso to sub-rule (3) of Rule 108 to contend that where the decision or order appealed against is not uploaded in the common portal, it is open to the
WP(C) NO. 27202 OF 2024 3 petitioner to submit a certified copy of the said decision or order and file a manual appeal before the Appellate Authority.
3. Taking into consideration of the above submission of the learned Government Pleader, this writ petition is will stand disposed of permitting the petitioner to file an appeal as contemplated by the proviso to sub rule (3) of Rule 108 before the Appellate Authority against Ext.P5 order or against any other similar order against which the petitioner wishes to file an appeal. The period from 20-06- 2024 (date of filing of this writ petition) till 25-07- 2024 shall be excluded for the purpose of limitation for filing such appeal.” Having heard the learned counsel for the petitioner and the learned Senior Government Pleader, this writ petition will stand disposed of directing that the petitioner shall be permitted to file an appeal against Ext.P3 order, manually, as contemplated by the proviso to sub-rule (3) of the Rule 108 of the CGST / SGST Rules provided such appeal is filed within a period of one week from the date of receipt of a certified copy of this judgment. If such appeal is filed within the aforesaid period, the same shall be treated as an appeal filed in time and shall be disposed of by the Appellate Authority, in accordance with the law, after affording an opportunity of hearing to the petitioner.
WP(C) NO. 27202 OF 2024 4 The writ petition will stand disposed of as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 27202 OF 2024 5 APPENDIX OF WP(C) 27202/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SUMMONS BEARING NUMBER NO. IUM- 11/ 2022- 23 [DIN 320520230003081], DATED 25.05.2023, ISSUED TO PETITIONER, BY THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
STATE
GST
DEPARTMENT, MUVATTUPUZHA Exhibit P2 TRUE COPY OF THE JUDGMENT IN WRIT PETITION [CIVIL] NO. 19231 OF 2023, DATED 14.06.2023, FILED BY PETITIONER Exhibit P3 TRUE COPY OF THE PROCEEDINGS BEARING ORDER NO. INT/ MVPA/ 1/ 2023- 24 DATED 05.07.2023, ISSUED BY THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, MUVATTUPUZHA, PURSUANT TO THE DIRECTIONS CONTAINED IN EXHIBIT P2 JUDGMENT OF THIS HONOURABLE COURT Exhibit P4 TRUE COPY OF THE SCREEN SHOT OF THE COMMON PORTAL DATED 11.08.2023 Exhibit P5 TRUE COPY OF THE SCREEN SHOT INTIMATING THE GRIEVANCE TICKET NUMBER
G-2023081111542442,
AS AVAILABLE IN THE COMMON PORTAL OF THE GST DEPARTMENT Exhibit P6 TRUE COPY OF THE NOTICE BEARING DATE 04.07.2024, ISSUED TO PETITIONER, BY THE RESPONDENT INTELLIGENCE OFFICER, WHICH WAS UPLOADED IN THE COMMON PORTAL