M/S. Paragon Coir Mills vs. Government Of INDIA
Held
The High Court disposed of the writ petition, granting the petitioner liberty to manually file an appeal against the impugned order within fifteen days. The Appellate Authority was directed to consider the appeal expeditiously, without considering limitation, and verify the entitlement to transitional credit from the State Tax Officer.
Facts
The petitioner challenged an order denying transitional credit, contending that no electronic mechanism existed for filing an appeal before Circular No.29/2023-Central Tax dated 31.07.2023 permitted manual filing. The respondents confirmed that the appeal could verify the factual claim of transitional credit.
Key Issues
The key issue was whether the petitioner could file an appeal against the denial of transitional credit, given the initial absence of an electronic filing mechanism and the subsequent issuance of a circular allowing manual appeals.
Sections Cited
None
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 MONDAY, THE 12TH DAY OF FEBRUARY 2024 / 23RD MAGHA, 1945 WP(C) NO. 13139 OF 2023 PETITIONER/S:
M/S. PARAGON COIR MILLS, VELLAKKINAR, COLLECTORATE ROAD, ALAPPUZHA, REPRESENTED BY ITS MANAGER P.SREEKANTH, PIN - 688001
BY ADVS. JOHN VARGHESE SONU AUGUSTINE
RESPONDENT/S:
1 GOVERNMENT OF INDIA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST POLICY WING, NEW DELHI, PIN - 110001 2 THE SUPERINTENDENT MINISTRY OF FINANCE AND COMPANY AFFAIRS, DEPARTMENT OF REVENUE, OFFICE OF THE SUPERINTENDENT, CENTRAL GST & CENTRAL EXCISE, ALAPPUZHA RANGE, CHANDRA SQUARE, CULLEN ROAD, ALAPPUZHA, PIN - 688011
BY ADV SHRI.P.R.SREEJITH, SC, GSTN
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.13139/2023
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J U D G M E N T
The present writ petition under Article 226 of the Constitution of India has been filed seeking the following reliefs: “a) issue a writ of certiorari or any other appropriat
The judgment continues below.
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