M/S. Isha Holidays (P) LTD. vs. The Commissioner
Held
The High Court held that the appellate authority lacks the power to condone delay in filing an appeal beyond the statutory period of three months plus an additional one month. Therefore, the High Court found no grounds to interfere with the appellate authority's decision.
Facts
The petitioner challenged an assessment order under Section 73. Their appeal to the appellate authority under Section 107 was dismissed as time-barred, having been filed 144 days late, exceeding the maximum condonable delay of one month beyond the initial three months.
Key Issues
Whether the appellate authority under the GST Act has the power to condone delay in filing an appeal beyond the statutory period of four months, and if the High Court can interfere with such a dismissal.
Sections Cited
Section 73, Rule 142, Section 107, Section 4
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 MONDAY, THE 25TH DAY OF SEPTEMBER 2023 / 3RD ASWINA, 1945 WP(C) NO. 30666 OF 2023 PETITIONER: M/S. ISHA HOLIDAYS (P) LTD., VENNALA, KOCHI, PIN – 682032 REPRESENTED BY MANAGING DIRECTOR. BY ADV. SRI. V. C. CHARLY RESPONDENTS: 1 THE COMMISSIONER, SGST DEPARTMENT, TAX TOWER, THIRUVANANTHAPURAM, PIN – 695002. 2 THE STATE TAX OFFICER, SGST DEPARTMENT, CIRCLE II, KALAMASSERI AT KAKKANAD, KOCHI, PIN – 682030. 3 JOINT COMMISSIONER(APPEALS), SGST DEPARTMENT, ERNAKULAM AT MATTANCHERRY, KOCHI, PIN – 682002. 4 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. BY ADV. SMT. RESHMITA RAMACHANDRAN – GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25.09.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 30666 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) Nos.30666 of 2023 ------------------------- Dated this the 25th day of September, 2023 JUDGMENT
The petitioner has filed this writ petition under Article 226 of the Constitution of India impugning Exhibit P
The judgment continues below.
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