Judgment
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 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 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.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.23135/2024 -3- APPENDIX OF WP(C) 23135/2024 PETITIONER EXHIBITS Exhibit P1 THE TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER NO.
ISM/V/06/2019-2020 (2017-.18), DATED 31-12- 2021 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P1A THE TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER NO.
ISM/V/06/2019-2020 (2018-.19), DATED 31-12- 2021 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P1B THE TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER NO.
ISM/V/06/2019-2020 DATED 31- 12- 2021 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P2 THE TRUE COPY OF THE RECTIFICATION APPLICATION FILED BY THE PETITIONER BEFORE THE FIRST RESPONDENT DATED 12-4-2022 Exhibit P3 THE TRUE COPY OF THE RECTIFIED ASSESSMENT ORDER NO.
ISM/V/06/2017-.18, 2018-19, 2019-20 DATED 26-05- 2022 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER Exhibit P4 THE TRUE COPY OF THE JUDGMENT OF THIS HON'BLE HIGH COURT OF KERALA IN WRIT PETITION WP. ( C ) NO. 29035 OF 2022 DATED 7 TH DAY OF NOVEMBER 2022 Exhibit P5 THE TRUE COPY OF THE RECTIFICATION REJECTION ORDER NO. IUP-III-32AAEFFU4270GIZD/2017-18 DATED 27-2-2024 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER Exhibit P6 THE TRUE COPY OF THE REQUEST LETTER DATED 29-05-2024 FILED BY THE PETITIONER'S CHARTERED ACCOUNTANT BEFORE THE FIRST RESPONDENT Exhibit P6A THE TRUE COPY OF THE REQUEST LETTER DATED 27-05-2024 FILED BY THE PETITIONER'S CHARTERED ACCOUNTANT BEFORE THE FOURTH RESPONDENT Exhibit P7 THE TRUE COPY OF THIS LETTER NO. IUP-III- 32AAEFFU4270GIZD DATED 5-6-2024 ISSUED BY THE FOURTH RESPONDENT TO THE PETITIONER