Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH WEDNESDAY, THE 27TH DAY OF MARCH 2024 / 7TH CHAITHRA, 1946 WP(C) NO. 7594 OF 2024 PETITIONER:
A.S. RAJAN PILLAI AGED 72 YEARS THIRUVATHIRA HOUSE THENGELI P.O. KUTTOOR THIRUVALLA, PATHANAMTHITTA, PIN - 689106 BY ADV PREMJIT NAGENDRAN RESPONDENTS:
1 THE DEPUTY COMMISSIONER OFFICE OF THE DEPUTY COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE, PATHANAMTHITTA DIVISION THEZETHEKKETHIL TOWER, ST. PETER'S JUNCTION PATHANAMTHITTA, PIN - 689645 2 THE COMMISSIONER (APPEALS) CENTRAL TAX, CENTRAL EXCISE AND CUSTOMS C.R. BUILDING, I.S. PRESS ROAD KOCHI, PIN - 682018 SRI.SREELAL N. WARRIER-SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.7594 of 2024 2 JUDGMENT Dated this the 27th day of March, 2024 The present writ petition has been filed by the petitioner impugning Ext.P5 order, whereby the Appellate Authority has dismissed the appeal of the petitioner on the ground of limitation.
2. The petitioner had earlier approached this Court by filing W.P(C.) No.2619 of 2022 against the assessment order. However, the petitioner withdrew this writ petition with liberty to file the appeal before the Appellate Authority against the assessment order.
This Court, while dismissing the writ petition as withdrawn, directed the Appellate Authority to exclude the period during which the writ petition remained pending on the file of this Court for the purposes of determining the period of limitation for filing the appeal. The impugned order in Ext.P5 does not disclose that the said direction by this Court that the time period spent in prosecuting W.P(C.) No. 2619 of 2022,
WP(C) No.7594 of 2024 3 has been excluded while computing the limitation period for filing the appeal during the assessment year.
In view of the aforesaid discussion, I am of the view that the impugned order in Ext.P5 suffers from such illegality, as it has not taken into consideration to the direction by this Court to exclude the time period of pendency on the writ petition before this Court.
Therefore, the present writ petition is allowed. The impugned order is set aside and the matter is remitted back to the 2nd respondent to consider the limitation period as directed by this Court in judgment dated 27.09.2022 passed in W.P(C.) No.2619 of 2022. After excluding the time period as directed by this Court, if the appeal is within time, proceed with appeal for decision on merit.
Sd/-
DINESH KUMAR SINGH JUDGE AP
WP(C) No.7594 of 2024 4 APPENDIX OF WP(C) 7594/2024 PETITIONER EXHIBITS Exhibit P1 A TRUE COPY OF THE ORDER OF ASSESSMENT ORDER IN ORIGINAL NO. 18/2021-22/ST-DC DATED 28.12.2021 ISSUED BY THE FIRST RESPONDENT Exhibit P-2 THE CASE STATUS REPORT WITH REGARD TO W.P.
(C) 2619 OF 2022 TAKEN FROM THE WEB SITE OF THIS HON'BLE COURT EVIDENCING THE DATE OF FILING AND THE DATE OF DISPOSAL Exhibit P3 A TRUE COPY OF THE JUDGMENT OF THIS HON'BLE COURT IN W.P.(C) 2619 OF 2022 DATED 27.09.2022 Exhibit P-4 A TRUE COPY OF THE APPEAL FILED BY THE PETITIONER BEFORE THE SECOND RESPONDENT DATED 19.10.2022 WITHOUT THE ANNEXURES Exhibit P-5 A TRUE COPY OF THE ORDER A. NO.
109/ST/TVM/2022 DATED 30.01.2024 PASSED BY THE SECOND RESPONDENT