Judgment
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 Act, 2017. The counsel for the petitioner submits that the petitioner was not heard on the issue. However the fact that there is a delay is admitted. Section 107 (1) provides a time of three months for an aggrieved person to prefer an appeal. The appellate authority is empowered to condone a delay of up to one month as per Section 107(4), if he is satisfied that the appellant is prevented by sufficient cause, from presenting the appeal within the aforesaid period of three months. In the case on hand, the 4 months' period had expired by the time the appeal was filed. As such, the appellate authority can not even exercise the power available to condone the delay.
WP(C) NO. 2276 OF 2023 3 In the above circumstances, Ext.P5 cannot be faulted since it is very much in accordance with the statutory provisions. The writ petition fails and is dismissed.
Sd/- T.R.RAVI sn JUDGE
WP(C) NO. 2276 OF 2023 4 APPENDIX OF WP(C) 2276/2023 PETITIONER'S EXHIBITS Exhibit P1 A TRUE COPY OF FORM GST ASMT-13 DATED 22.10.2019 Exhibit P2 A TRUE COPY OF THE FILED RETURN FORM GSTR 3B DATED ON 25.11.2019 Exhibit P3 A TRUE COPY OF THE DRC-07 SUMMARY OF THE ORDER DATED ON 20.12.2019 Exhibit P4 A TRUE COPY OF THE APPEAL TO APPELLATE AUTHORITY-FORM GST APL-01 DATED ON 02.03.2020 Exhibit P5 A TRUE COPY OF THE APPEAL DISMISSED ORDER DATED ON 29.12.2021 Exhibit P6 A TRUE COPY OF THE RESTORATION OF APPEAL APPLICATION DATED ON 07.02.2022 Exhibit P7 A TRUE COPY OF THE REMINDER APPLICATION FOR RESTORATION OF APPEAL DATED ON 04.07.2022 Exhibit P8 A TRUE COPY OF THE LETTER - RESTORATION OF APPEAL DISMISSED DATED ON 07.12.2022 RESPONDENT'S EXHIBITS : NIL //TRUE COPY// PA TO JUDGE