Menacherry Lonappan Jayan vs. State Tax Officer
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 27TH DAY OF NOVEMBER 2023 / 6TH AGRAHAYANA, 1945 WP(C) NO. 34729 OF 2023 PETITIONER: MENACHERRY LONAPPAN JAYAN AGED 52 YEARS, PROPRIETOR, M/S. MKL AGENCIES, VII/276, VENGOPALAPARAMBU ROAD, NARAKKAL, ERNAKULAM, PIN – 682505. BY ADVS. SRI. HARISANKAR V. MENON SRI. R. SREEJITH SMT. MEERA V. MENON SMT. K.KRISHNA SMT. PARVATHY MENON RESPONDENTS: 1 STATE TAX OFFICER, 2ND CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, BAZAR ROAD, MATTANCHERRY, ERNAKULAM, PIN – 682002. 2 THE DEPUTY COMMISSIONER (ARREAR RECOVRY), TAXPAYER SERVICES, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, PIN – 682015. 3 STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. BY ADV. SMT. JASMINE M. M. - GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 34729 OF 2023 2 DINESH KUMAR SINGH, J. -------------------------- W.P.(C) No.34729 of 2023 ------------------------- Dated this the 27th day of November, 2023 JUDGMENT
The present writ petition has been filed by the petitioner impugning Exhibit P-5 order issued by the 1st respondent, State Tax Officer.
The Central Board of Indirect Taxes and Customs has issued Notification No. 53/2023 – Central Tax dated 02.11.2023 whereby the limitation for filing appeal against an order passed by the Assessing Authority has been extended up to 31.01.2024. In the present case, the impugned order is dated 24.10.2022. Thus, in view of the aforesaid notification, the petiitoner has time till 31.01.2024 to file appeal against the impugned order in Exhibit P-5 under Section 107 of the CGST/Kerala SGST Act, 2017. 3. In view of the availability of alternative remedy and extended limitation for filing the appeal in terms of the notification referred to above, this writ petition is disposed of with liberty to the petitioner to approach the Appellate
WP(C) NO. 34729 OF 2023 3 Authority against the impugned Exhibit P-5 order and, if such an appeal is filed, the same shall be considered expeditiously in accordance with the law. DINESH KUMAR SINGH JUDGE Svn
WP(C) NO. 34729 OF 2023 4 APPENDIX OF WP(C) 34729/2023 PETITIONER’S EXHIBITS EXHIBIT P1 COPY OF NOTICE ISSUED BY THE 1ST RESPONDENT DTD. 14-08-2020 EXHIBIT P2 COPY OF SHOW CAUSE NOTICE ALONG WITH ITS SUMMARY ISSUED BY THE 1ST RESPONDENT DTD. 09-06-2022 EXHIBIT P3 COPY OF REPLY FILED BY THE PETITIONER DTD. 21-06-2022 EXHIBIT P4 COPY OF NOTICE ALONG WITH ITS ENGLISH TRANSLATION ISSUED BY THE 2ND RESPONDENT DTD. 05-09-2023 EXHIBIT P5 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 24-10-2022 EXHIBIT P6 COPY OF JUDGMENT IN WPC NO, 28911/2023 OF TJHIS HOHN'BLE COURT DTD. 05-09-2023
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.