Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 30TH DAY OF JANUARY 2024 / 10TH MAGHA, 1945 WP(C) NO. 3367 OF 2024 PETITIONER/S:
JOHNS AUTOMOTIVE PRIVATE LIMITED, JOHNS SQUARE, CCNB ROAD, MULLAKKAL, ALAPPUZHA, REPRESENTED BY ITS DIRECTOR JOHN A THAYYIL, PIN - 688001 BY ADV JOB ABRAHAM RESPONDENT/S:
1 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY (TAXES) GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 2 GOODS AND SERVICE TAX NETWORK (GSTN), THROUGH ITS CHAIRMAN EAST WING, 4TH FLOOR, WORLD MARK- 1, AEROCITY, NEW DELHI 110 037, PIN - 110037 3 NODAL OFFICER FOR STATE GOODS AND SERVICES TAX, GOODS AND SERVICES TAX DEPARTMENT, KARAMANA, THIRUVANANTHAPURAM, KERALA, PIN - 695002 4 JOINT COMMISSIONER (APPEALS) - II, KERALA SGST DEPARTMENT, KOLLAM KOLLAM, PIN - 691002 5 JOINT COMMISSIONER (APPEALS) KERALA SGST DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM, PIN - 686001 6 DEPUTY COMMISSIONER STATE GOODS AND SERVICES TAX DEPARTMENT, BSNL BHAVAN, EXCHANGE ROAD, ALAPPUZHA, PIN - 688001 JASMINE M.M.-GP P R SREEJITH FOR R2 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 3367 OF 2024 2 JUDGMENT Dated this the 30th day of January, 2024 The petitioner has approached this court against the order dated 29.08.2022, whereby the petitioner’s appeal under Section 107 of the Kerala Goods & Services Tax Act, 2017 & Central Goods & Services Tax Act, 2017 (‘the GST & CGST Act’ for short) against the assessment order dated 23.02.2022 was rejected and the appellate authority dismissed the appeal on the ground that the petitioner appeal was time barred.
2. The Central Board of Indirect Taxes and Customs had issued notification No.53/2023, whereby the limitation for filing the appeal under Section 107 of the Act has been extended upto 31.01.2024. The petitioner had approached this court by filing W.P (C) No.2277/2014 against Ext.P6 order, and this court disposed of the said writ petition by the judgment dated 19.01.2024, permitting the petitioner to file fresh appeal against Ext.P1 assessment order on or before 31.01.2024 and if the petitioner would file the appeal on or before 31.01.2024, the appeal was directed to be entertained and decided on
WP(C) NO. 3367 OF 2024 3 merit.
3. The occasion to file this writ petition has arisen because the petitioner’s fresh appeal in pursuance to the order dated 19.01.2024 passed by this court in W.P (C) No.
2277/2024 was not accepted on the ground that the earlier, appeal against the assessment has already been rejected.
4. I have heard Adv. Job Abraham, the learned counsel for the petitioner and the Adv. M M Jasmine, the learned Government Pleader for State.
5. This court directed the Government Pleader to take instruction that despite the order passed by this court in view of the fact that the limitation has been extended for filing the appeal upto 31.01.2024, why the appeal of the petitioner against the assessment order has not been entertained.
6. The learned Government Pleader on instruction submits that there was error in the portal, and the same has been rectified. Now the petitioner can file online appeal from today afternoon (30.01.2024). Considering the aforesaid stand of the respondent, the present writ petition is disposed of, with liberty to the petitioner to file online appeal today afternoon
WP(C) NO. 3367 OF 2024 4 ie., 30.01.2024 or upto 31.01.2024, and also file a physical copy, thereof before the appellate authority. If the petitioner files the appeal on or before 31.01.2024, the same shall be considered and decided on merit, treating the appeal to be on time.
DINESH KUMAR SINGH JUDGE SJ
WP(C) NO. 3367 OF 2024 5 APPENDIX OF WP(C) 3367/2024 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER BEARING REFERENCE NO. ZJ3202220105891 DATED 23.02.2022 EXHIBIT P2 TRUE COPY OF THE DEMAND IN FORM GST DRC-07 DATED 23.02.2022 EXHIBIT P3 TRUE COPY OF THE CHALLAN DATED 18.07.2022 EVIDENCING PAYMENT OF PRE-DEPOSIT EXHIBIT P4 TRUE COPY OF APPEAL MEMORANDUM DATED 21.07.2022 FILED BY THE PETITIONER BEFORE THE RESPONDENT EXHIBIT P5 TRUE COPY OF THE ACKNOWLEDGMENT ISSUED BY THE OFFICE OF THE RESPONDENT, IN FORM GST APL-02 DATED 05.08.2022 EXHIBIT P6 TRUE COPY OF THE APPELLATE ORDER DATED 29.08.2022 EXHIBIT P7 TRUE COPY OF NOTIFICATION NO. 53/2023 DATED 02.11.2023 EXHIBIT P8 TRUE COPY OF THE WRIT PETITION NO. 2277 OF 2024 (WITHOUT EXHIBITS) FILED ON DATED:18.01.2024 BEFORE THIS HONOURABLE COURT EXHIBIT P9 TRUE COPY OF THE JUDGMENT DATED 19.01.2024 IN WPC NO. 2277 OF 2024 EXHIBIT P10 TRUE COPY OF THE SCREENSHOT OF THE ERROR DATED:19.01.2024 EXHIBIT P11 TRUE COPY OF THE ACKNOWLEDGEMENT AS AGAINST THE SUPPORT TICKET NO. G- 2024012011756300 ISSUED BY GST HELPDESK DATED: 20.01.2024 EXHIBIT P12 TRUE COPY OF THE EMAIL RECEIVED FROM THE GST HELPDESK DATED: 22.01.2024 EXHIBIT P13 TRUE COPY OF LETTER DATED 24.01.2024 TO THE 5TH RESPONDENT EXHIBIT P14 TRUE COPY OF THE ADVISORY DATED 28.11.2023