M/S. Win Win Appliances vs. The Joint Commissioner (Appeals)
Held
The High Court found that the First Appellate Authority's finding on limitation was incorrect, as the appeal acknowledgment proved timely filing. The Court quashed the dismissal order and restored the appeal for fresh consideration on merits by the First Appellate Authority.
Facts
The petitioner's appeal against an assessment order was dismissed by the First Appellate Authority, citing it was filed beyond the time prescribed under Section 107 of the CGST/SGST Act. The petitioner challenged this, presenting an acknowledgment showing the appeal was filed on an earlier date, within the limitation period.
Key Issues
Whether the First Appellate Authority correctly dismissed the petitioner's appeal as time-barred under Section 107 of the CGST/SGST Act, given evidence of timely filing.
Sections Cited
Section 107
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. THURSDAY, THE 25TH DAY OF JULY 2024 / 3RD SRAVANA, 1946 WP(C) NO. 26610 OF 2024 PETITIONER/S: M/S. WIN WIN APPLIANCES, T.C.83/152, THE PEACE, ATHANI LANE, KAITHAMUKKU, THIRUVANANTHAPURAM. REPRESENTED BY ITS PARTNER HELSON BAI. I., PIN - 695024 BY ADVS. S.ANIL KUMAR (TRIVANDRUM) SABU C.J RAHUL A. G.RISHRAJ S.SHAINA RESPONDENT/S: 1 THE JOINT COMMISSIONER (APPEALS), OFFICE OF THE COMMISSIONER (APPEALS), CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS, C.R. BUILDING, I.S. PRESS ROAD, KOCHI, PIN - 682018 2 THE SUPERINTENDENT, CENTRAL TAX & CENTRAL EXCISE VELI RANGE, GST BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN - 695001 SRI. GIRISH KUMAR V., SC, CUSTOMS THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.26610/2024 -2- J U D G M E N T The petitioner has approached this court being aggrieved by Ext.P6 order of the First Appellate Authority in an appeal filed under Section 107 of the CGST/SGST Act against Ext.P1 order of assessment. A perusal of Ext.P6 order will indicate that the appeal filed by the petitioner has
The judgment continues below.
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