A.S. Rajan Pillai vs. The Deputy Commissioner
Held
The High Court found the Appellate Authority's order illegal for failing to consider its previous direction regarding the exclusion of time spent in the prior writ petition. The Court set aside the impugned order and remitted the matter back to the Appellate Authority to re-evaluate the limitation period by excluding the specified time and then decide the appeal on its merits if found to be within time.
Facts
The petitioner's appeal against an assessment order was dismissed by the Appellate Authority solely on the ground of limitation. This dismissal occurred despite a prior High Court direction to exclude the period during which the petitioner's previous writ petition challenging the assessment order was pending, for the purpose of computing the limitation period for filing the appeal.
Key Issues
Whether the Appellate Authority erred in dismissing an appeal on limitation grounds without considering a prior High Court direction to exclude the period of pendency of a writ petition for calculating the limitation period.
AI-generated summary — verify with the full judgment below
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.
The petitioner had earlier approached this Court by filing W.P(C.) No.2619 of 2022 against the assessme
The judgment continues below.
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