Shastha Enterprises vs. Joint Commissioner (Appeals)
Held
The High Court directed the Joint Commissioner (Appeals) to consider and finalize the petitioner's appeal (Ext.P2) expeditiously, preferably within a period of four months.
Facts
The petitioner filed a writ petition seeking a writ of Mandamus to direct the 1st respondent, the Joint Commissioner (Appeals), to expeditiously pass an order on an appeal (Ext.P2) filed by the petitioner.
Key Issues
The key legal issue was the delay in the disposal of an appeal by the appellate authority and whether a writ of mandamus should be issued to compel its expeditious adjudication.
Sections Cited
Section 129(3) of the CGST Act 2017
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. 13590 OF 2023 PETITIONER: SHASTHA ENTERPRISES AGED 65 YEARS DOOR NO. XXV2000, OPPOSITE VELLAYAPPANKAVU, AYATHIL P.O,, KOLLAM - 691001, REPRESENTED BY ITS MANAGING PARTNER, N. NANDAKUMAR, AGED 65 S/O, NANU, RESIDING AT LAKSHMI BHAVAN, THAMARAKKULAM P.O, BEACH ROAD, KOLLAM, PIN - 691001 BY ADVS. SERGI JOSEPH THOMAS S.AJAY KUMAR RESPONDENTS: 1 JOINT COMMISSIONER (APPEALS), OFFICE OF THE JOINT COMMISSIONER (APPEALS), SGST DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 2 STATE TAX OFFICER (INTELLIGENCE) MOBILE SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA., PIN - 695121 3 THE ASST. STATE TAX OFFICER (INTELLIGENCE) SURVEILLANCE SQUAD NO.1, STATE GOODS & SERVICE DEPT. KERALA, THIRUVANANTHAPURAM, PIN - 695002 4 THE ASST. ENFORCEMENT OFFICER OFFICE OF THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD-1, NEYYATTINKARA, THIRUVANANTHAPURAM., PIN - 695129 BY ADV GOVERNMENT PLEADER ADV.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.10.2023, THE COURT ON THE SAME DAY DELIVER
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.