Metalex Agencies (Represented By Its Partner, Syed Mohammed Zaheer vs. State Tax Officer
Held
The High Court upheld the judgment of the Single Judge but directed the Appellate Authority (Joint Commissioner of Appeals, Ernakulam) to consider and pass orders on the appellant's appeal (Annexure A1) within two months after hearing the appellant.
Facts
The appellant, after a writ petition was disposed of by a Single Judge, filed an appeal before the GST Appellate Authority against the original order. This writ appeal challenged the Single Judge's judgment, with a limited prayer for a direction to the Appellate Authority to expedite the hearing of the newly filed appeal.
Key Issues
Whether the High Court should direct the GST Appellate Authority to expeditiously hear and decide the appeal filed by the appellant, subsequent to the Single Judge's judgment in the writ petition.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 29TH DAY OF FEBRUARY 2024 / 10TH PHALGUNA, 1945 WA NO. 151 OF 2024 AGAINST THE JUDGMENT DATED 18.01.2024 IN WP(C) NO.2205 OF 2024 OF HIGH COURT OF KERALA APPELLANT/WRIT PETITIONER: METALEX AGENCIES (REPRESENTED BY ITS PARTNER, SYED MOHAMMED ZAHEER, XLI/1552, TA BEERANKUNJU ROAD, ERNAKULAM, KERALA, PIN – 682018 BY ADVS. SRI.M.P.SHAMEEM AHAMED SRI.AKHIL PHILIP MANITHOTTIYIL SMT.DANIYA RASHEED PALLIYALIL SMT.NAEEM M.M RESPONDENTS/RESPONDENTS: 1 STATE TAX OFFICER, TAX PAYER SERVICE CIRCLE, ERNAKULAM NORTH, GOODS AND SERVICE TAX DEPARTMENT, 3RD FLOOR SGST OFFICE COMPLEX, PERUMANOOR P.O, THEVARA, ERNAKULAM, KOCHI, PIN – 682015 2 DEPUTY COMMISSIONER, TAX AND CENTRAL EXCISE, ERNAKULAM DIVISION, OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL TAX AND CENTRAL EXCISE, 4TH FLOOR, CENTRAL EXCISE BHAVAN, KOCHI, PIN – 682018 3 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, ERNAKULAM - 4 RANGE, 4TH FLOOR, CENTRAL EXCISE BHAVAN, CBI RO
The judgment continues below.
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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.