Kandatharavintakath Sadique vs. The Commissioner State Goods And Service Tax Department
Held
The High Court upheld the appellate authority's decision, stating that the appeal was filed beyond the three-month statutory period and the additional one-month condonation period allowed under Section 107(4) of the SGST Act. Consequently, the appellate authority lacked the power to condone the delay.
Facts
The petitioner challenged the rejection of their appeal by the Joint Commissioner (Appeals) for being filed beyond the statutory time limit. The admitted delay in filing the appeal exceeded the maximum period for which the appellate authority could condone it.
Key Issues
Can an appellate authority under the SGST Act condone a delay in filing an appeal if it exceeds the combined statutory period and the additional one-month condonation period?
Sections Cited
Section 107(1), Section 107(4)
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 TUESDAY, THE 24TH DAY OF JANUARY 2023 / 4TH MAGHA, 1944 WP(C) NO. 2276 OF 2023 PETITIONER: KANDATHARAVINTAKATH SADIQUE AGED 71 YEARS PROPRIETOR M/S SHERIN MEDICALS PUTHIYATHERU KANNUR, PIN – 670 011 BY ADVS. PRAMOD M. SHYJU C.T SAGITH KUMAR V. SANTHOSH KUMAR G.S. RESPONDENTS: 1 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT 9TH FLOOR, TAX TOWER, KILLPPALAM, KARAMANA P.O, THIRUVANANTHAPURAM, PIN – 695 002 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT ERANHIPALAM, KOZHIKODE, PIN – 673 006 DR. THUSHARA JAMES - SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 24.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 2276 OF 2023 2
T.R.RAVI, J. ---------------------------------------- WP (C) No.2276 of 2023 ------------------------------------------- Dated this the 24th day of January, 2023 JUDGMENT The petitioner has challenged Ext.P5 whereby the Joint Commissioner (Appeals) has rejected the appeal filed by the petitioner on the ground that it is filed beyond the time provided for under Section 107(1) of the SGST
The judgment continues below.
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