Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 16TH DAY OF JANUARY 2024 / 26TH POUSHA, 1945 WP(C) NO. 24734 OF 2023 PETITIONER/S:
ADITHYA MARKETING, KUNNUVELIL, 32/27-A, K T PRABHAKARAN ROAD, MARADU, NETTOOR, ERNAKULAM, PIN:682040, REPRESENTED BY ITS PROPRIETRIX SMT. ANJU BY ADVS.
K.S.HARIHARAN NAIR G.REMADEVI HARIMA HARIHARAN RAJATH R NATH DHEERAJ SASIDHARAN RESPONDENT/S:
1 STATE TAX OFFICER-I STATE GOODS AND SERVICES TAX DEPARTMENT SECOND CIRCLE, MINI CIVIL STATION, TRIPUNITHURA, PIN - 682301 2 JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, MATTANCHERRY, BAZAR ROAD, COCHIN, PIN - 682002 3 DEPUTY COMMISSIONER (ARREAR RECOVERY) OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, SGST COMPLEX, 1ST FLOOR, PERUMANOOR. P.O., THEVARA, ERNAKULAM, PIN - 682015 4 UNION OF INDIA UNION OF INDIA, REPRESENTED BY ITS SECRETARY (REVENUE), MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN - 110001 5 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS REPRESENTED BY ITS CHAIRMAN, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI, PIN - 110001 6 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO TAXES, SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 BY ADVS.
M.SHAJNA A.K.PREETHA A.K.
RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.24734 of 2023 2 JUDGMENT Dated this the 16th day of January, 2024 This writ petition has been filed impugning the Ext.P1 assessment order dated 20.06.2022 passed by the 1st respondent. Learned counsel for the petitioner submits that the time for filing the appeal against orders passed under Section 73/74 of the CGST/SGST Act, 2017, has been extended up to 31.01.2024, in view of the notification No.53/2023 dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs.
2.
Considering the aforesaid fact, the present writ petition is disposed of with liberty to the petitioner to file appeal under Section 107 of the CGST/SGST Act, 2017 against Ext.P1 assessment order 20.06.2022, before 31.01.2024 and if the petitioner files appeal before 31.01.2024 against Ext.P1 assessment order, the appeal should be heard and decided on merits. Earlier appeal was rejected only on the ground of delay and as the time has been extended of filing the appeal up to 31.01.2024, the
WP(C)No.24734 of 2023 3 earlier order shall not come in a way of the Appellate Authority to decide the appeal on merits.
With the aforesaid direction, the present writ petition stands finally disposed of.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C)No.24734 of 2023 4 APPENDIX OF WP(C) 24734/2023 PETITIONER EXHIBITS Exhibit P1 COPY OF THE ORDER DATED 20-06-2022 ISSUED BY THE 1ST RESPONDENT Exhibit P2 COPY OF THE APPEAL MEMORANDUM DATED 12-03- 2023 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT Exhibit P3 COPY OF THE APPELLATE ORDER DATED 24-05-2023 ISSUED BY THE 2ND RESPONDENT Exhibit P4 COPY OF THE REVENUE RECOVERY NOTICE DATED 21- 06-2023 ISSUED BY 3RD RESPONDENT Exhibit P5 COPY OF THE RECTIFICATION PETITION DATED 20- 07-2023 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT Exhibit P6 COPY OF THE INTERIM ORDER IN WP(C) NO.
16985/2023 DATED 29-05-2023 PASSED BY THE HON'BLE HIGH COURT OF KERALA RESPONDENTS’
EXHIBITS;
NIL //TRUE COPY// PA TO JUDGE