Alpha Drugs vs. The Superintendent
Held
The High Court directed the petitioner to file a manual appeal under Section 107 of the GST Act before the appellate authority within 15 days. The appellate authority was instructed to consider the appeal on its merits without raising the question of limitation.
Facts
The petitioner, a registered dealer, challenged orders (Ext.P2 and Ext.P3) denying transitional credit of Rs. 7,43,967/-. The petitioner approached the High Court directly, claiming inability to file an online appeal as the module for transitional credit was closed.
Key Issues
Whether the denial of transitional credit was valid and if the petitioner could file a manual appeal against the denial orders when the online appeal module was closed, and if such an appeal should be considered without limitation issues.
Sections Cited
Section 107, Section 140, Section 73
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 WEDNESDAY, THE 4TH DAY OF OCTOBER 2023 / 12TH ASWINA, 1945 WP(C) NO. 16507 OF 2023 PETITIONER: ALPHA DRUGS, XIII-864/A2, 1, ANNS DALE, GANDHINAGAR, KOTTAYAM – 686 008 REPRESENTED BY ITS MANAGING PARTNER SRI. DIPU G. NAIR. BY ADVS. AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN DEVADAS D.M. RESPONDENTS: 1 THE SUPERINTENDENT, KOTTAYAM RANGE-II CENTRAL TAX AND CENTRAL EXCISE, V PUBLISHERS BUILDING, SREENIVASA IYER ROAD, KOTTAYAM -686 001. 2 THE ASSISTANT COMMISSIONER, CENTRAL TAX & CENTRAL EXCISE, KOTTAYAM DIVISION, PERUMBAVOOR, PIN – 683 542. 3 GOODS AND SERVICES TAX NETWORK, REPRESENTED BY ITS CHAIRMAN, EAST WING, 4TH FLOOR, WORK MARK-1, AEROCITY, NEW DELHI, PIN – 110 037. BY ADVS. SREELAL N.WARRIER- STANDING COUNSEL P.R.SREEJITH THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 16507 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------------------------- WP(C) NO.16507 OF 2023 -------------------------------------------- Dated this the 4th day of October, 2023 J U D G M E N T
The present wr
The judgment continues below.
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