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. 27138 OF 2024 PETITIONERS:
1 THE EDATHALA SERVICE COOPERATIVE BANK LIMITED NO. 3430, EDATHALA NORTH, ALUVA, ERNAKULAM DISTRICT,REPRESENTED BY ITS SECRETARY, PIN – 683 561.
2 THE OKKAL SERVICE CO-OPERATIVE BANK LIMITED, II/435 , REPRESENTED BY ITS SECRETARY, OKKAL POST, ERNAKULAM DISTRICT, PIN – 683 550.
BY ADVS.
ARUN CHANDRAN HARIMOHAN AMRITA ARUN ASWATHY S MENON RESPONDENTS:
1 DEPUTY COMMISSIONER (INTELLIGENCE), STATE GST DEPARTMENT,GST COMPLEX, GROUND FLOOR, GBAZAR ROAD, MATTANCHERRY, KOCHI, PIN – 682 002.
2 INTELLIGENCE OFFICER, STATE GST DEPARTMENT,SECOND FLOOR,MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 669.
3 DEPUTY COMMISSIONER OF STATE JURISDICATION, TAXPAYER SERVICE DIVISION, K A P COMMERCIAL CENTRE, THIRD FLOOR, RAILWAY STATION ROAD,ALUVA, ERNAKULAM DISTRICT, PIN – 683 101.
4 DEPUTY COMMISSIONER, TAXPAYER CIRCLE, SECOND FLOOR, MINI CIVIL STATION, MUVATTUPUZHA, ERNAKULAM DISTRICT, PIN – 686 669.
5 STATE OF KERALA, TAXES DEPARTMENT, GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM DISTRICT,REPRESENTED BY ITS SECRETARY, PIN – 695 001.
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. 27138 OF 2024 2 JUDGMENT Petitioners have approached this Court being aggrieved by the fact that they are unable to file appeals under Section 107 of the CGST / SGST Acts against Exts.P3 and P3(A) orders on account of the fact that those orders have not been uploaded on the portal. It is the specific case of the petitioners that though they attempted to file the appeals 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
WP(C) NO. 27138 OF 2024 3 not uploaded in the common portal, it is open to the 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 petitioners and the learned Senior Government Pleader, this writ petition will stand disposed of directing that the petitioners shall be permitted to file appeals against Exts.P3 and P3(A) orders, manually, as contemplated by the proviso to sub-rule (3) of the Rule 108 of the CGST / SGST Rules provided such appeals are filed within a period of one week from the date of receipt of a certified copy of this judgment. If such appeals are filed within the aforesaid period, the same shall be treated as the appeals 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
WP(C) NO. 27138 OF 2024 4 petitioners.
The writ petition will stand disposed of as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 27138 OF 2024 5 APPENDIX OF WP(C) 27138/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE SUMMONS BEARING NUMBER NO. IUM- 20/ 2023- 24 [DIN 320720230001471], DATED 12.07.2023, ISSUED TO PETITIONER NO. 1, BY THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
STATE
GST
DEPARTMENT, MUVATTUPUZHA Exhibit P1(A) TRUE COPY OF THE SUMMONS BEARING NUMBER NO. IUM- 25/ 2023- 24 [DIN 320720230001521], DATED 12.07.2023, ISSUED TO PETITIONER NO. 2, BY THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT,
STATE
GST
DEPARTMENT, MUVATTUPUZHA Exhibit P2 TRUE COPY OF THE JUDGMENT IN WRIT PETITION [CIVIL] NO. 4962 OF 2024, DATED 09.02.2024, FILED BY PETITIONER NO. 1 Exhibit P2(A) TRUE COPY OF THE JUDGMENT IN WRIT PETITION [CIVIL] NO. 31692 OF 2023, DATED 29.09.2023, FILED BY PETITIONER NO. 2 Exhibit P3 TRUE COPY OF THE PROCEEDINGS BEARING ORDER NO. INT/ MVPA/ 1/ 2024- 25 DATED 27.04.2024, ISSUED BY THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, MUVATTUPUZHA, PURSUANT TO THE DIRECTIONS CONTAINED IN EXHIBIT P2 JUDGMENT OF THIS HONOURABLE COURT Exhibit P3(A) TRUE COPY OF THE PROCEEDINGS BEARING ORDER NO. IUM/ 8/ 2023 DATED 06.05.2024,
ISSUED
BY
THE INTELLIGENCE OFFICER, INTELLIGENCE UNIT, MUVATTUPUZHA, PURSUANT TO THE DIRECTIONS CONTAINED IN EXHIBIT P2 [A] JUDGMENT OF THIS HONOURABLE COURT Exhibit P4 TRUE COPY OF THE SCREEN SHOT OF THE E- MAIL RECEIVED BY THE 1ST PETITIONER DATED 27.05.2024, WHICH WAS SENT FROM THE E-MAIL ID OF THE GST HELPDESK
WP(C) NO. 27138 OF 2024 6 Exhibit P4(A) TRUE COPY OF THE SCREEN SHOT EVIDENCING THE STATUS OF THE TICKET NUMBER
G-20240527112928917,
AS AVAILABLE IN THE COMMON PORTAL OF THE GST DEPARTMENT Exhibit P5 TRUE COPY OF THE SCREEN SHOT OF THE E-MAIL RECEIVED BY THE 2ND PETITIONER DATED 10.07.2024, WHICH WAS SENT FROM THE E- MAIL ID OF THE GST HELPDESK Exhibit 5(A) TRUE COPY OF THE SCREEN SHOT EVIDENCING THE STATUS OF THE TICKET NUMBER
G-202407100367106,
AS AVAILABLE IN THE COMMON PORTAL OF THE GST DEPARTMENT Exhibit P6 TRUE COPY OF THE NOTICE BEARING DATE 02.07.2024, ISSUED TO PETITIONER NO.
1, BY THE RESPONDENT AUTHORITY, WHICH WAS UPLOADED IN THE COMMON PORTAL Exhibit P6(A) TRUE COPY OF THE NOTICE BEARING DATE 05.07.2024, ISSUED TO PETITIONER NO.2, BY THE RESPONDENT AUTHORITY, WHICH WAS UPLOADED IN THE COMMON PORTAL