Judgment
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 been dismissed on the ground that the appeal was filed beyond time prescribed under Section 107 of the CGST/SGST Act.
2.
The learned counsel for the petitioner would point out that Ext.P6 order proceeds on the basis that the appeal was filed on 29-12-2023, whereas Ext.P2 (b) acknowledgment regarding filing of appeal would indicate that the appeal was filed on 15-12-2023. Therefore the finding of the First Appellate Authority in Ext.P6 that the appeal was filed beyond the period of limitation prescribed under Section 107 of the CGST/SGST Act is incorrect, is the submission.
3.
Heard the learned Standing Counsel for the respondents also.
4.
Having heard the learned counsel appearing for the petitioner and the learned Standing counsel for respondents and having regard to the fact that Ext.P2 (b) records that Ext.P2 appeal was filed on 15-12-2023, I have no hesitation to hold that Ext.P6 order of the First Appellate Authority holding
W.P (C) No.26610/2024 -3- that Ext.P2 appeal filed by the petitioner was filed beyond the time is incorrect in law. Accordingly Ext.P6 will stand quashed. Exhibit P2 appeal filed by the petitioner will stand restored to the file of the 1st respondent who shall consider the appeal and dispose of the same on merits in accordance with the law after affording an opportunity of hearing to the petitioner.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.26610/2024 -4- APPENDIX OF WP(C) 26610/2024 PETITIONER EXHIBITS Exhibit P1 A COPY OF THE ORDER DATED 18-09-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P2 A COPY OF THE APPEAL MEMORANDUM FILED AGAINST EXT.P1 ORDER Exhibit P2(a) A COPY OF THE CHALAN DATED 12-12-2023 EVIDENCING PAYMENT OF THE AMOUNT OF PRE-DEPOSIT Exhibit P2(b) A COPY OF THE PROVISIONAL ACKNOWLEDGEMENT DATED 15-12-2023 FOR SUBMISSION OF FORM OF APPEAL Exhibit P3 A COPY OF THE POSTAL RECEIPT DATED 15-12-2023 FOR HAVING SENT THE DOCUMENTS TO THE 1ST RESPONDENT Exhibit P4 A COPY OF THE POSTING NOTICE DATED 25-03-2024 FIXING THE DATE OF HEARING AS 27-03-2024 Exhibit P5 A COPY OF THE RECORD OF PERSONAL HEARING DATED 27- 03-2024 Exhibit P6 A COPY OF THE ORDER DATED 05-06-2024 ISSUED BY THE 1ST RESPONDENT