Dhanapal. A. vs. The State Tax Officer
Held
The Court directed the respondents to resolve the technical issue and inform the petitioner, allowing him to upload the appeal immediately thereafter, with the period of technical issue excluded for limitation purposes. It also allowed the petitioner to seek a refund for any excess payment made and ordered that the Bank Guarantee not be encashed.
Facts
The petitioner attempted to file an appeal against an order on the GST portal but encountered technical issues, preventing the appeal from being uploaded despite making two payments of 25% of the demand. The respondents acknowledged the existence of a technical glitch on the portal.
Key Issues
The key legal issue was whether a taxpayer should suffer the consequences of delayed appeal filing due to admitted technical glitches on the GST portal, and how to address the pre-deposit made under such circumstances.
AI-generated summary — verify with the full judgment below
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. -----------------------
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.