Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH FRIDAY, THE 19TH DAY OF JANUARY 2024 / 29TH POUSHA, 1945 WP(C) NO. 2277 OF 2024 PETITIONER:
JOHNS AUTOMOTIVE PRIVATE LIMITED, JOHNS SQUARE, CCNB ROAD, MULLAKKAL, ALAPPUZHA, PIN – 688001, REPRESENTED BY ITS DIRECTOR JOHN A. THAYYIL.
BY ADV.
SRI. JOB ABRAHAM RESPONDENT:
JOINT COMMISSIONER (APPEALS) - II, KERALA SGST DEPARTMENT, KOLLAM KOLLAM, PIN – 691002.
BY ADV.
SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2277 OF 2024 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No. 2277 of 2024 ------------------------- Dated this the 19th day of January, 2024 JUDGMENT 1.
The petitioner is a dealer under the provisions of the CGST/KGST Act, 2017. The assessment order dated 23.02.2022 came to be passed disallowing the claim of input tax credit to the extent of Rs. 19,44,051/- along with interest and penalty total demand of Rs. 34,86,926/-. Aggrieved by the said assessment order in Exhibit P-1, petitioner filed appeal before the first appellate authority. However, the said appeal has been dismissed by the respondent on the ground of delay.
2.
Vide the notification No. 53/2023 – Central Tax issued by the Central Board of Indirect Taxes and Customs dated 02.11.2023 the limitation for filing the appeal under Sub-Section (1) of Section 107 of the Act has been extended up to 31.01.2024 in respect of he assessment order where the limitation has got expired.
3.
Since the limitation period has been extended for filing the appeal vide the notification dated 02.11.2023, the petitioner is entitled to file appeal up to 31.01.2024.
WP(C) NO. 2277 OF 2024 3 4.
In view thereof, the present writ petition is disposed of with liberty to the petitioner to file fresh appeal against the assessment order in Exhibit P-1 on or before 31.01.2024 and, if the petitioner files the appeal within the said period, the same shall be decided on merit and the earlier dismissal of the appeal on the ground of delay will not come in the way of the fresh appeal.
Sd/-
DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 2277 OF 2024 4 APPENDIX OF WP(C) 2277/2024 PETITIONER’S 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