Mount Velour Rubber Works (P) LTD. vs. Additional Commissioner
Held
The High Court dismissed the writ petition as withdrawn, granting liberty to the petitioner to file an appeal under Section 107 of the GST Act. The Court directed the appellate authority to consider the limitation period for the appeal from 19.07.2023, the date of the rectification order.
Facts
The petitioner sought to withdraw a writ petition to file an appeal under Section 107 of the GST Act against a rectification order (Exhibit P-16) dated 19.07.2023. The petitioner requested that the limitation period for the appeal be counted from the date of the rectification order.
Key Issues
Whether the limitation period for filing an appeal against a rectification order should be counted from the date of the rectification order itself.
Sections Cited
Section 107
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 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 ----------
The judgment continues below.
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