Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH TUESDAY, THE 17TH DAY OF OCTOBER 2023 / 25TH ASWINA, 1945 WP(C) NO. 33129 OF 2023 PETITIONER:
MOUNT VELOUR RUBBER WORKS (P) LTD., NILAMPATHY, AMARAMBALAM, NILAMBUR, MALAPPURAM, PIN – 679332.
(REPRESENTED BY SRI. MATTUMMAL USMAN,MANAGING DIRECTOR).
BY ADVS.
SRI. K. N. SREEKUMARAN SRI. P. J. ANILKUMAR SRI. N. SANTHOSHKUMAR RESPONDENTS:
1 ADDITIONAL COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, CR BUILDING, MANANCHIRA, KOZHIKKODE, PIN – 673301.
2 SUPERINTENDENT OF CENTRAL TAX AND CENTRAL EXCISE, MANJERI RANGE, MALAPPURAM., PIN – 679121.
3 COMMISSIONER CGST & CENTRAL EXCISE CUSTOMS AND SERVICE TAX, ICE BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM, PIN – 695001.
4 COMMISSIONER, STATE GOODS & SERVICE TAX DEPARTMENT, TAX TOWER, KILLPPALAM, KARAMANA P. O., THIRUVANANTHAPURAM, PIN – 695002.
BY ADV.
SRI. R. HARISHANKAR SMT. JASMIN M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 17.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 33129 OF 2023 2 DINESH KUMAR SINGH, J.
-------------------------- W.P.(C) No.33129 of 2023 ------------------------- Dated this the 17th day of October, 2023 JUDGMENT 1.
After some arguments, the Learned Counsel for the petitioner submits that he would like to withdraw the writ petition and file an appeal under Section 107 of the GST Act. However, he submits that since the rectification order Exhibit P-16 is dated 19.07.2023, therefore the limitation of filing the appeal should be counted with effect from 19.07.2023.
2.
Ms. Reshmita Ramachandran, Learned Government Pleader has no objection to the said prayer of the Learned Counsel for the petitioner.
3.
In the above circumstances, the present writ petition is dismissed as withdrawn with liberty to the petitioner to file an appeal against the impugned Exhibit P-16 order under Section 107 of the GST Act, 2017. The appellate authority should consider the question of limitation with effect from 19.07.2023, on which date the rectification order came to be passed.
Sd/- DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 33129 OF 2023 3 APPENDIX OF WP(C) 33129/2023 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE NOTIFICATION NO.44/2018- CENTRAL TAX DATED 10.9.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS (CBITC) EXHIBIT P2 TRUE COPY OF THE NOTIFICATION NO.76/2018- CENTRAL TAX DATED 31.12.2018 ISSUED BY THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS (CBITC) EXHIBIT P3 TRUE COPY OF THE RETURN FOR THE MONTH OF JANUARY 2018 FILED ON 30.3.2019 BY THE PETITIONER EXHIBIT P4 TRUE COPY OF THE RETURN FOR THE MONTH OF FEBRUARY 2018 FILED ON 30.3.2019 BY THE PETITIONER EXHIBIT P5 TRUE COPY OF THE RETURN FOR THE MONTH OF APRIL 2018 FILED ON 30.3.2019 BY THE PETITIONER EXHIBIT P6 TRUE COPY OF THE RETURN FOR THE MONTH OF AUGUST 2018 FILED ON 30.3.2019 BY THE PETITIONER EXHIBIT P7 TRUE COPY OF THE RETURN FOR THE MONTH OF SEPTEMBER 2018 FILED ON 30.3.2019 BY THE PETITIONER EXHIBIT P8 TRUE COPY OF THE PAYMENT RECEIPT DATED 30.3.2019 FOR PAYMENT OF INTEREST TO THE TUNE OF RS.1,26,874/- EXHIBIT P9 TRUE COPY OF THE SHOW CAUSE NOTICE NO.2/2021-22 (GST) WITH DIN 20220358TJ0000666A35 DATED 29.3.2022 U/S 73(1) ISSUED BY THE 1ST RESPONDENT EXHIBIT P10 TRUE COPY OF THE REPLY DATED 28..4..2022 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT
WP(C) NO. 33129 OF 2023 4 EXHIBIT P11 TRUE COPY OF THE PAYMENT RECEIPT DATED 12.10.2021 FOR RS.15,950/- EXHIBIT P12 TRUE COPY OF THE SHOW CAUSE NOTICE NO.GEXCOM/ ADJN/GST/ADC/37/2022 WITH CBIC DIN 20230158TJ0000056908 DATED 24.1.2023 ISSUED BY THE 1ST RESPONDENT EXHIBIT P13 TRUE COPY OF THE ORDER UNDER DIN- 20230358TJ00000050A4 WITH NO. 06/2022-23- GST DATED 23.03.2023 ISSUED BY THE 1ST RESPONDENT EXHIBIT P13(a) TRUE COPY OF THE DRC 07 SUMMARY OF THE ORDER DATED 11.5.2023 UNDER REFERENCE NO.ZD320523006598H EXHIBIT P14 TRUE COPY OF THE NOTIFICATION NO.6/2023- CENTRAL TAX DATED 31.3.2023 ISSUED BY CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS (CBITC) EXHIBIT P15 RUE COPY OF THE RECTIFICATION PETITION DATED 30.6.2023 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT EXHIBIT P16 TRUE COPY OF THE REJECTION ORDER NO.DIN 20230758TJ0000000F2D DATED NIL ISSUED BY THE ASSISTANT COMMISSIONER ATTACHED TO THE 1ST RESPONDENT