Balachandran Iyyadurai vs. Commissioner (Appeals) - V
Held
The High Court found the appellate authority's dismissal to be a hyper-technical approach, especially considering the Covid-19 pandemic. It set aside the dismissal order and directed the appellate authority to restore the appeal, conditional on the petitioner rectifying the defects (submitting court fee and certified copy) within 15 days.
Facts
The petitioner filed an appeal against an order issued under Section 129 of the CGST Act. The appellate authority dismissed the appeal due to defects, specifically the non-remittance of 1% court fee and failure to furnish a certified copy of the order, despite giving a 7-day rectification period.
Key Issues
Whether the appellate authority was justified in dismissing an appeal for procedural defects like non-payment of court fee and non-submission of a certified copy, without granting further opportunity, particularly during the Covid-19 pandemic.
Sections Cited
Section 129, Rule 108(3) (of Central Goods and Services Tax Act, 2017), Section 76 (of Kerala Court Fees and Suits Valuation Act, 1959)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 11TH DAY OF FEBRUARY 2022 / 22ND MAGHA, 1943 WP(C) NO. 30146 OF 2021 PETITIONER: BALACHANDRAN IYYADURAI 10/237, CHARIOT HOUSE, KARUPPAN COLONY, SURYANELLY POST, IDUKKI-685 618 BY ADVS. SRI.JOB ABRAHAM SRI.AJAY V.ANAND SRI.P.S.SREE PRASAD ADV.V.S.SHIRAZ BAVA RESPONDENT: COMMISSIONER (APPEALS) - V ERNAKULAM STATE GOODS & SERVICES TAX, ERNAKULAM-682 015 ADV.JASMIN M.M., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11.02.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.30146/21 BECHU KURIAN THOMAS, J. -------------------------------- W.P.(C) No.30146 of 2021 --------------------------------- Dated this the 11th day of February, 2022 JUDGMENT Challenging an order issued under section 129 of the Central Goods and Service Tax Act, 2017, petitioner had preferred an appeal before the respondent on 01-09-2021. However certain defects were noticed by the respondent and it was intimated to the petitioner by letter dated 05-10-2021, directing the same to be rectified within sev
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.