M/S.Universal Industries vs. The State Tax Officer
Held
The Court, referring to the proviso to Rule 108(3), held that the petitioner could file a manual appeal before the Appellate Authority by submitting a certified copy of the un-uploaded order. The period from 20-06-2024 to 25-07-2024 was excluded for the purpose of calculating the limitation period for filing this appeal.
Facts
The petitioner was unable to file an appeal against Ext.P5 order, which rejected their rectification application, because the order had not been uploaded to the common GST portal. This non-uploading prevented the petitioner from exercising their right to appeal under Section 108 of the CGST/SGST Act.
Key Issues
The key legal issue was whether an appeal could be filed against an order that was not uploaded to the common portal, and how to address the limitation period for such an appeal.
Sections Cited
Section 108, Rule 108
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 19TH DAY OF JULY 2024 / 28TH ASHADHA, 1946 WP(C) NO. 23135 OF 2024 PETITIONER/S: M/S.UNIVERSAL INDUSTRIES, BUILDING NO. XII/607,-F, VIMALA ARCADE, OPPOSITE HSS VALAYANCHIRANGARA, VALAYANCHIRANGARA P.O, ERNAKULAM DISTRICT AND IT& FACTORY AT BLOCK NO. 38, KINFRA SMALL INDUSTRIES PARK AT NELLADU, NELLADU P.O, REPRESENTED BY IT& PARTNER MR. ABY VARGHESE, PIN - 686669 BY ADVS. K.LATHA JOMTON F. PAYANKAN GAYATHRI NARENDRANATH MEERA MENON T.SUKESH ROY RESPONDENT/S: 1 THE STATE TAX OFFICER, SQUAD NO. IV, SGST DEPARTMENT, MATTANCHERRY AT PERUMBAVOOR.,, PIN - 682002 2 DEPUTY COMMISSIONER OF STATE TAX, (APPEALS) 4TH FLOOR, SGST DEPARTMENT COMPLEX, THEVARA, COCHIN, PIN - 682015 3 JOINT COMMISSIONER (APPEALS), MATTANCHERRY, BAZAR ROAD, COCHIN, PIN - 682002 4 INTELLIGENCE OFFICER, INTELLIGENCE UNIT, STATE GST DEPARTMENT, KERALA, CIVIL STATION, PERUMBAVOOR, PIN - 683542 SMT. JASMINE M.M., GOVT. PLEADER. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.23135/2024 -2- J U D G M E N T The grievance projected
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.