Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THURSDAY, THE 9TH DAY OF FEBRUARY 2023 / 20TH MAGHA, 1944 WP(C) NO. 4273 OF 2023 PETITIONER:
DHANAPAL. A.
AGED 54 YEARS PROPRIETOR, M/S SRI SAKTHIMURUGAN INDUSTRIES PANIKKAMPATTY ROAD, KURUMBAPALAYAM P.O. POLLACHI, COIMBATORE, TAMIL NADU, PIN - 642002 BY ADVS.
K.MANOJ CHANDRAN AMMU CHARLES RESPONDENTS:
1 THE STATE TAX OFFICER SQUAD NO. - I, STATE GST DEPARTMENT PALAKKAD, PIN - 678001 2 THE JOINT COMMISSIONER OFFICE OF THE JOINT COMMISSIONER, STATE GST DEPARTMENT, TAX COMPLEX, PALAKKAD, PIN - 678001 3 THE JOINT COMMISSIONER [APPEALS] OFFICE OF THE JOINT COMMISSIONER [APPEALS], STATE GST DEPARTMENT, TAX COMPLEX, PALAKKAD, PIN - 678001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWER, KARAMANA P.O THIRUVANANTHAPURAM, PIN - 695002 5 GOODS AND SERVICE TAX NETWORK [GSTN] WORLDMARK -1, AEROCITY, INDIRA GANDHI INTERNATIONAL AIRPORT NEW DELHI - 110 037., PIN - 110037 Dr.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.02.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4273 OF 2023 2 T.R. RAVI, J.
-------------------------------------------- W.P.(C).No.4273 of 2023 -------------------------------------------- Dated this the 9th day of February, 2023 JUDGMENT The petitioner is aggrieved by Ext.P5 order against which he had made attempts to file an appeal. His case is that his attempt to upload the appeal has failed because of technical issues in the site and all that happened was the acceptance of payment of 25% of the demand on two occasions , for the purpose of maintaining the appeal.
It is submitted that except for the fact that money has gone from his account the appeal still remains not uploaded.
The Senior Government Pleader on instructions submits that there is a technical issue and that the petitioner's complaint has been received and has been already forwarded to the GSTN. It is also suggested that the petitioner may try to file the appeal through the cash ledger, to which the petitioner submits that the ledger has zero balance and he is not in a position to upload the appeal in that module. Since the fact that there is a technical issue is admitted, I am of the opinion that the petitioner should not suffer by the passage of time.
In the above circumstances, this writ petition is disposed of
WP(C) NO. 4273 OF 2023 3 directing the respondents to inform the petitioner immediately when the technical issue is resolved and the petitioner shall immediately thereafter upload the appeal. The petitioner will not be required to make any further payments for the purpose of maintaining the appeal. As regards the excess payment he has already made, the petitioner may seek for refund of the additional 25% which has been paid according to him, and if such a request is made in the manner prescribed, the respondents shall honour the same and pass orders.
It is made clear that the periods during the technical issue subsisted shall be excluded for the purpose of calculating the period of limitation in filing the appeal. There will be a further direction that the Bank Guarantee which has been provided by the petitioner shall not be encashed. The petitioner is directed to keep the Bank Guarantee alive through out the pendency of the appeal.
Sd/- T.R.RAVI JUDGE LEK
WP(C) NO. 4273 OF 2023 4 APPENDIX OF WP(C) 4273/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE INVOICE NO.WITHGSTN NO.33AIPPD2825D120 DATED 18-08-2022 Exhibit P2 TRUE COPY OF THE E-WAY BILL NO.511401764412 DATED 18-08-2022 Exhibit P3 TRUE COPY OF THE SCREENSHOT DATED 18-08- 2022 SHOWING ERROR IN THE SITE EVIDENCING FAILURE OF ATTEMPT TO RAISE E-INVOICE Exhibit P4 TRUE COPY OF THE REPLY TO THE ALLEGATIONS WITH SUPPORTING DOCUMENTS DURING THE ADJUDICATION PROCEEDINGS DATED 29-09-2022 Exhibit P5 TRUE COPY OF THE ORDER NO.VC- I/GST/111/22-23 DATED 07-10-2022 ISSUED BY THE 1ST RESPONDENT IN FORM- MOV-09 Exhibit P6 TRUE COPY OF THE SUMMARY OF ORDER IN DRC -07 DATED 11-10-2022 UPLOADED BY THE 1ST RESPONDENT Exhibit P7 TRUE COPY OF THE APPEAL IN FORM APL -01 AND THE GROUNDS OF APPEAL DATED 06-01- 2023 UPLOADED IN THE GST PORTAL Exhibit P8 TRUE COPY OF THE CHALAN DATED 06-01-2023 Exhibit P9 TRUE COPY OF THE MAIL COMMUNICATION FOR THE COMPLAINT MADE BY THE PETITIONER FOR THE GST HELP DESK DATED 10-01-2023 Exhibit P9(A) TRUE COPY OF THE TOKEN RAISED BY THE GST DEPARTMENT DATED 11-01-2023 Exhibit P10 TRUE COPY OF THE CHALAN DATED 31-01-2023 FOR THE ANOTHER COMPLAINT MADE BY THE PETITIONER BEFORE THE GST HELP DESK
WP(C) NO. 4273 OF 2023 5 Exhibit P10(A) TRUE COPY OF THE THE TOKEN DATED 03-02-2023 RAISED FOR COMPLAINT BEFORE THE GST DEPARTMENT