The Edathala Service Cooperative Bank Limited No. 3430 vs. Deputy Commissioner (Intelligence)
Held
The Court allowed the petitioners to file manual appeals against the impugned orders within one week from the judgment's receipt. The Appellate Authority was directed to treat these appeals as timely filed and dispose of them in accordance with the law after providing a hearing.
Facts
Petitioners were unable to file appeals against GST orders (Exts.P3, P3(A)) because the orders were not uploaded on the common portal. Their attempts to file manual appeals as per the proviso to Rule 108(3) were also rejected by the Appellate Authority.
Key Issues
Whether taxpayers can file manual appeals when orders are not uploaded on the GST portal and manual filing attempts are rejected by the Appellate Authority.
Sections Cited
Section 107, Rule 108(3)
AI-generated summary — verify with the full judgment below
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,REPRE
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