Adithya Marketing vs. State Tax Officer-I
Held
The High Court allowed the petitioner to file a fresh appeal under Section 107 against the assessment order before 31.01.2024. The Court directed the Appellate Authority to hear and decide the appeal on merits, disregarding the previous rejection based on delay.
Facts
The petitioner challenged an assessment order dated 20.06.2022, against which their earlier appeal was rejected solely due to delay. Subsequently, a notification extended the time for filing appeals against orders passed under Section 73/74 of the CGST/SGST Act.
Key Issues
Whether a taxpayer whose appeal was previously rejected due to delay can file a fresh appeal and have it decided on merits, given a subsequent notification extended the statutory appeal period for assessment orders.
Sections Cited
Section 73, Section 74, Section 107, notification No.53/2023
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 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
The judgment continues below.
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