K.P.Shaneej vs. The Joint Commissioner (Appeals) I

WP(C)/16388/2022HC KeralaGSTCNR KLHC01033008202201 July 2022Bench: HONOURABLE MR. JUSTICE GOPINATH P.5 pages

AI SummaryAllowed

Held

The High Court set aside the appellate authority's orders, directing it to reconsider the appeals on merits. It held that the period of limitation for filing appeals should be counted from 12.12.2019, the date the demand in Form DRC-07 was uploaded, in line with previous judgments of the Court.

Facts

The petitioner's appeals against assessment orders were rejected by the appellate authority as time-barred. While assessment orders were uploaded on 29.08.2019, the corresponding demand in Form DRC-07 was uploaded only on 12.12.2019. The petitioner filed appeals on 17.02.2020, contending they were within time from the date of communication or demand upload.

Key Issues

The key legal issue was determining the commencement date for the limitation period for filing GST appeals: whether it starts from the date of uploading the assessment order or the date of uploading the demand in Form DRC-07.

Sections Cited

GST Act, Form DRC-07

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 1ST DAY OF JULY 2022 / 10TH ASHADHA, 1944 WP(C) NO. 16388 OF 2022 PETITIONER/S: K.P.SHANEEJ,AGED 52 YEARS, 719/11, PRIYAM, MAMBA, KAVINMOOLA, KANNUR DISTRICT, PIN - 670611 BY ADV P.U.SHAILAJAN RESPONDENT/S: THE JOINT COMMISSIONER (APPEALS) I, ADDITIONAL CHARGE OF JOINT COMMISSIONER (APPEALS) II, STATE GOODS AND SERVICES TAX DEPARTMENT,KOZHIKODE, STATE GST COMPLEX, IIIRD FLOOR , JAWAHAR NAGAR COLONY, ERANHIPALAM (PO), KOZHIKODE, PIN - 673006 BY ADV. GOVERNMENT PLEADER ADV. DR. THUSHARA JAMES (SR. GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO. 16388 OF 2022 2

JUDGMENT

Petitioner has approached this Court, being aggrieved by the fact that the appeals filed by the petitioner against Ext.P1(series) of orders of assessment have been rejected on the ground that they were filed beyond time.

Learned counsel appearing for the petitioner submits that the orders were communicated to the petitioner only on 18.01.2020 and the petitioner filed the appeals on 17.02.2020, within the prescr

The judgment continues below.

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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.