K.P.Shaneej vs The Joint Commissioner (Appeals) ...
2022 Latest Caselaw 8250 Ker

                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.

2. 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 prescribed time.

3. Learned Senior Government Pleader appearing for

the respondents would contend that the orders were uploaded

on the portal on 29.08.2019. It is pointed out that going by the

provisions contained in the GST Act, the uploading of orders

on the portal is sufficient communication to the assessee and

therefore, the appellate authority had rightly rejected the

appeals filed by the petitioner as being beyond time. It is

submitted that the assessee has three months time to file the

appeals and the appellate authority can condone any delay in

filing the appeals for a further period of one month. It is

submitted that considering the date of filing of the appeal, this

was even beyond the condonable period and therefore, the

appellate authority had taken a correct decision. However, she

very fairly submits that there are certain judgments of this

Court which take the view that without the authenticated copy

of the assessment order, an appeal cannot be filed and such

authentication will be recognised by the system only when a

demand is raised pursuant to the order of assessment. It is

submitted that the demand in this case in Form DRC- 07 was

uploaded only on 12.12.2019. It is submitted that if the date

12.12.2019 is taken as a relevant date for ascertaining the

period of limitation, the appeals filed on 17.02.2020 were

within the period of limitation. The judgment of this Court in

Jose Joseph V. Assistant Commissioner of Central Tax

and Central Excise, Alappuzha, Additional Commissioner

(Appeals), Kochi, The Union of India [2022 (1) TMI 50] is

brought to my notice.

4. Taking into consideration the aforesaid facts and

taking note of the judgment in Jose Joseph (supra), I direct

that if the appeals filed by the petitioner are within time,

counting the period of limitation from 12.12.2019, the appeals

shall be heard and decided on merits. The orders rejecting the

appeals filed by the petitioner will stand set aside to enable

reconsideration of the matter as above, by the 1 st respondent.

The writ petition is disposed of as above.

sd/-

GOPINATH P.

JUDGE ajt

APPENDIX OF WP(C) 16388/2022

PETITIONER EXHIBITS Exhibit p1 TRUE COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER WITH NO.ZJ3208190029551 DATED 29.8.2019 FOR THE PERIOD OCTOBER 2018 OF THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER(WORKSCONTRACT), KANNUR Exhibit p1(a) TRUE COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER WITH NO.ZJ3208190028941 DATED 29.8.2019 FOR THE PERIOD NOVEMBER 2018 OF THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER (WORKS CONTRACT), KANNUR Exhibit p1(b) TRUE COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER WITH NO.ZJ3208190029651 DATED 29.8.2019 FOR THE PERIOD DECEMBER 2018 OF THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER (WORKS CONTRACT), KANNUR Exhibit p1(c) TRUE COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER WITH NO.ZJ3208190029661 DATED 29.8.2019 FOR THE PERIOD JANUARY 2019 OF THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER (WORKS CONTRACT), KANNUR Exhibit p1(d) TRUE COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER WITH NO.ZJ3208190029731 DATED 29.8.2019 FOR THE PERIOD FEBRUARY 2019 OF THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER (WORKS CONTRACT), KANNUR Exhibit p1(e) TRUE COPY OF THE DEMAND NOTICE AND ASSESSMENT ORDER WITH NO.ZJ320819002781 DATED 29.8.2019 FOR THE PERIOD MARCH 2019 OF THE STATE TAX OFFICER, OFFICE OF THE STATE TAX OFFICER (WORKS CONTRACT), KANNUR Exhibit p2 TRUE COPY OF THE COMMON ORDER DATED 29.12.2021 IN GSTA NOS.43/2020, 44/2020, 45/2020, 46/2020, 47/2020 AND 48/2020 OF THE RESPONDENT