Kerala High Court
The Kollad Service Co-Operative ... vs The Commissioner Of Central Tax on 11 June, 2021
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
FRIDAY, THE 11TH DAY OF JUNE 2021 / 21ST JYAISHTA, 1943
WP(C) NO. 11848 OF 2021
PETITIONER:
THE KOLLAD SERVICE CO-OPERATIVE
BANK LTD NO. 1830
KOLLAD P.O. 686 004, REPRESENTED BY ITS
SECRETARY.
BY ADV C.A.JOJO
RESPONDENTS:
1 THE COMMISSIONER OF CENTRAL TAX
CENTRAL EXCISE AND CUSTOMS, C R BUILDING, I S
PRESS ROAD, ERNAKULAM , KOCHI 682 018.
2 THE SUPERINTENDENT OF CENTRAL TAX AND CENTRAL
EXCISE.
V PUBLISHERS BLDG, KOTTAYAM POST 686 001.
3 THE BRANCH MANAGER,
DTDC EXPRESS LTD., KADUVAKULAM,
KOTTAYAM BRANCH, KOLLAD P.O. PIN-686 004.
BY ADV C.A.JOJO
OTHER PRESENT:
SREELAL WARRIER SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.06.2021, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
WP(C) NO. 11848 OF 2021
2
J U D G M E N T
Petitioner has filed a statutory appeal against
Ext.P1 order of adjudication. Petitioner submits that
the appeal was filed in time. He would submit that
Ext.P4 outward dispatch register of the Bank shows
that the appeal was sent by courier on 15.02.2019. He
would also submit that Ext.P3 shows that the pre-
deposit was made on 14.02.2019. Ext.P5 shows that
appeal was dispatched on 16.02.2019 and that it was
delivered on 18.02.2019 at 12.36 hrs. The order passed
by the appellate authority as per Ext.P7 takes the
view that the appeal having been received only on
02.04.2019, the appeal was time barred as on that
date.
2. Learned Senior Standing Counsel, appearing
for the respondents, would submit that as per the
records maintained by the department including the
departments inward register, the appeal was received
only on 02.04.2019. He would submit that therefore
WP(C) NO. 11848 OF 2021
there is absolutely nothing wrong in Ext.P7 order as
on the date of receipt the appeal was hopelessly time
barred.
3. Learned Senior Standing Counsel also submits
that the matter has any way been considered on merits
as is evident from Ext.P7.
4. Considering the totality of the facts and
circumstances of the case and taking note of Exts.P3
to P6, I am of the view that the petitioner cannot be
faulted and it cannot be said that the appeal was
filed only on 02.04.2019. The fact that the petitioner
had made a pre-deposit on 14.02.2019 lends credence to
its case that the appeal was dispatched by courier on
16.02.2019. Therefore, I must take the view that the
appeal was filed on the date it was delivered which is
shown in Ext.P6 to be 18.02.2019 in which case the
appeal was filed in time.
Therefore I am inclined to set aside Ext.P7
order. As a result Ext.P2 appeal will stand restored
to file. The appellate authority shall consider the
WP(C) NO. 11848 OF 2021
appeal as if it was filed on time and hear and dispose
of the same in accordance with law, after notice to
the petitioner, within a period of 'three months' from
the date of receipt of a copy of the judgment.
Sd/-
GOPINATH P., JUDGE
AS
WP(C) NO. 11848 OF 2021
APPENDIX OF WP(C) 11848/2021
PETITIONER'S EXHIBITS:
EXHIBIT P1 A TRUE COPY OF THE ORDER-IN-ORIGINAL
NO. 89/ST (AC)/DIV/2018-19
DTD.18.12.18. BY THE 2ND RESPONDENT.
EXHIBIT P2 A TRUE COPY OF THE APPEAL DATED
14.02.2019 BEFORE THE 1ST RESPONDENT.
EXHIBIT P3 A TRUE COPY OF THE CHALAN OF THE PRE
DEPOSIT DATED 14.02.2015 ISSUED BY THE
HDFC BANK LTD.
EXHIBIT P4 A TRUE COPY OF THE RELEVANT PAGE OF THE
OUT WARD REGISTER DATED 15.02.2019.
EXHIBIT P5 A TRUE COPY OF THE CONSIGNMENT BOOKING
SLIP DATED 16.02.2019.
EXHIBIT P6 A TRUE COPY OF THE CONSIGNMENT SHIPMENT
TRACKING HISTORY WITH E-MAIL RECORDS
DATED NIL.
EXHIBIT P7 A TRUE COPY OF THE ORDER-IN- APPEAL
DIN-20201158XJ00005505 A2 ISSUED BY THE
1ST RESPONDENT DATED 19.11.2020.
EXHIBIT P8 A TRUE COPY OF THE PETITION FOR
RECTIFICATION OF MISTAKE (ROM) FILED
BEFORE THE 1ST RESPONDENT DATED
09.03.2021.
EXHIBIT P9 A TRUE COPY OF THE ORDER REJECTING ROM
PETITION, ISSUED BY THE 1ST RESPONDENT
DATED 12.03.2021.
