Judgment
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 ROAD, KATRIKADAVU, KALOOR, KOCHI, PIN – 682017 BY ADV THOMAS MATHEW NELLIMOOTTIL, SC
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W.ANo.151 of 2024 BY SR GOVT.PLEADER SRI. V.K SHAMSUDHEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 29.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.ANo.151 of 2024
JUDGMENT Dr. A.K.Jayasankaran Nambiar, J.
The appellant submits that he has now preferred an appeal before the Appellate Authority (Joint Commissioner of Appeals, Ernakulam, State GST Department), against the order that was impugned in the Writ Petition. A copy of the appeal has been produced as Annexure A1 along with I.A.No.1 of 2024 in the Writ Appeal. The limited prayer at this stage is for a direction to the First Appellate Authority to consider and pass orders in the appeal, after hearing the appellant expeditiously.
2. We have heard Sri.M.P.Shameem Ahamed, the learned counsel for the appellant, Sri.Thomas Mathew Nellimoottil, the learned Standing counsel for the Central GST Department and also the learned Government Pleader for the official respondents of the State.
3. While we were inclined to dismiss the Writ Appeal at the admission stage itself, the learned counsel for the appellant submitted that he would file an appeal before the First Appellate Authority in
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W.ANo.151 of 2024 accordance with the directions issued by the learned Single Judge in the Writ Petition. We therefore permitted him to file Annexure A1 Appeal. Now that the said appeal has been filed before the Appellate Authority, we close this Writ Appeal by upholding the judgment of the learned Single Judge, but with a further direction to the Appellate Authority (Joint Commissioner of Appeals, Ernakulam, State GST Department) before whom Annexure A1 appeal has been filed, to consider and pass orders on the same, after hearing the appellant within a period of two months from the date of receipt of a copy of this judgment.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- DR. KAUSER EDAPPAGATH JUDGE mns
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W.ANo.151 of 2024 APPENDIX OF WA 151/2024 PETITIONER ANNEXURES Annexure A1 COPY OF THE FORM GST APL-01 WITH THE STATEMENT OF FACTS, GROUNDS OF APPEAL AND PRAYER