V R Foods vs. State Goods And Service Tax Department
Held
The High Court permitted the petitioner to withdraw the writ petition and file statutory appeals against the assessment orders. It directed that the period from 18.02.2022 till 16.11.2022 shall be excluded for determining the limitation period for filing such appeals, provided they are filed within one week.
Facts
The petitioner challenged two GST assessment orders for the assessment years 2017-18 and 2018-19 before the High Court. The petitioner subsequently sought to withdraw the writ petition to pursue statutory appellate remedies.
Key Issues
Whether the High Court should entertain a challenge to assessment orders when statutory appellate remedies are available, and if the petitioner withdraws, whether the period of pendency of the writ petition should be excluded for limitation purposes for filing statutory appeals.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 16TH DAY OF NOVEMBER 2022 / 25TH KARTHIKA, 1944 WP(C) NO. 4490 OF 2022 PETITIONER: V R FOODS, HAVING ITS OFFICE AT 25TH MILE STONE, PANAGADU, PIN 680 665 KODUNGALLUR, THRISSUR DISTRICT REPRESENTED BY ITS PROPRIETOR UNNIKRISHNAN AGED 66 YEARS, SON OF RAMANKUNHI, VALIYAPARAMBIL HOUSE, KODUNGALLUR, THRISSUR DISTRICT, PIN 680 665. BY ADVS. NISHIN GEORGE VIJAYABABU HAFY PUNTHALA WILSON T.R.SANGEETHA ANNAMMA PHILIP JITHYSUSOJA S. RESPONDENT: STATE GOODS AND SERVICE TAX DEPARTMENT, REPRESENTED BY THE STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, MINI CIVIL STATION, KODUNGALLUR, THRISSUR DISTRICT, PIN - 680 664. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16.11.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 4490 OF 2022 2 JUDGMENT The petitioner has approached this Court being aggrieved by two orders of assessment for assessment years 2017-18 (November to March) and 2018-19 under the provisions of the GST laws.
When this matter is taken up for consideration today, it is the submission
The judgment continues below.
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