Supreme Food Products vs. State Tax Officer
Held
The Court permitted the petitioner to withdraw the writ petition and pursue statutory appeals against the assessment orders. It directed the exclusion of the period from 18.02.2022 till 16.11.2022 for determining the limitation period, provided the appeal is filed within one week from receiving the judgment.
Facts
The petitioner challenged two GST assessment orders for the assessment years 2017-18 and 2018-19. The petitioner sought to withdraw the writ petition to pursue statutory appellate remedies against these orders, requesting exclusion of the writ petition's pendency period for limitation purposes.
Key Issues
The key issue was whether the High Court should allow the petitioner to withdraw the writ petition to pursue statutory appeals and grant an exclusion of the writ's pendency period for calculating the limitation for filing such 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. 4450 OF 2022 PETITIONER: SUPREME FOOD PRODUCTS, HAVING ITS OFFICE AT 25TH MILE STONE, PANAGADU, PIN 680 665, KODUNGALLUR, THRISSUR DISTRICT REPRESENTED BY ITS MANAGING PARTNER V.R.PRATHAPHAN, SON OF RAMANKUNHI, SHANTHIPURAM, PIN - 680 665 KODUNGALLUR, THRISSUR DISTRICT. BY ADVS. NISHIN GEORGE VIJAYABABU ANNAMMA PHILIP HAFY PUNTHALA WILSON JITHYSUSOJA S. E.S.SIMLA T.R.SANGEETHA RESPONDENT: STATE TAX OFFICER, STATE GOODS AND SERVICE TAX OFFICE, 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. 4450 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 of the learned counsel appearing for the petitioner that the pet
The judgment continues below.
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