M/S.M J Gold vs. State Tax Officer
Held
The High Court allowed the appellant to file a statutory appeal against Ext.P5 by 15.05.2024, directing the exclusion of the period from 15.03.2024 till 15.05.2024 for limitation purposes. The Appellate Authority was instructed to dispose of the appeal on merits, untrammelled by any observations of the Single Judge.
Facts
The appellant challenged an order (Ext.P5) in a writ petition, which was dismissed by a Single Judge for failure to avail opportunities before the original authority. The appellant filed a writ appeal, seeking to protect their right to file a statutory appeal, arguing the writ petition was filed within the condonable period for appeal.
Key Issues
Whether the High Court should permit the appellant to file a statutory appeal against an order, excluding a specific period for limitation, after their writ petition challenging the same order was dismissed.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. & THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M. TUESDAY, THE 7TH DAY OF MAY 2024 / 17TH VAISAKHA, 1946 WA NO. 608 OF 2024 AGAINST THE JUDGMENT DATED 01.04.2024 IN WP(C) NO.10949/2024 OF HIGH COURT OF KERALA APPELLANT/PETITIONER IN WP(C): M/S.M J GOLD, T C NO. X/1095, COPPEN LANE, NEAR NEW CHURCH ROAD, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. M K ANTOCHAN, PIN – 680 001. BY ADV TOMSON T.EMMANUEL RESPONDENTS/RESPONDENT IN WP(C): 1 STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, THRISSUR CITY, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN – 680 004. 2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY, PIN – 110 023. 3 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. 4 COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN – 695 022. BY ADVS SRI.SREELAL N WARRIER, SC SMT.ANIMA M, GP THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.
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