Prakash Varghese vs The State Tax Officer (Luxury Tax)
2023 Latest Caselaw 11729 Ker

              IN THE HIGH COURT OF KERALA AT ERNAKULAM
                              PRESENT
          THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
   THURSDAY, THE 16TH DAY OF NOVEMBER 2023 / 25TH KARTHIKA, 1945
                      WP(C) NO. 36437 OF 2023


PETITIONER:

          PRAKASH VARGHESE,
          AGED 56 YEARS, PROPRIETOR,
          SHELTERS REALTY, 1ST FLOOR, XVIII 416,
          KAROTTUKUNNEL ARCADE, KALATHIPATHILPADY,
          VADAVATHUR, VADAVATHUR P. O.,
          KOTTAYAM DISTRICT, PIN - 686010.

          BY ADVS.
              SRI. MOHAN IDICULLA ABRAHAM
              SRI. JEEVAN J. MATHEW
              SRI. NIKHITHA T.S.
              SRI. RACHEL JOSEPH
              SRI. SHYAMILIPRIYA P. P.
              SRI. MARTIN D. ALUMKARA



RESPONDENT:

          THE STATE TAX OFFICER (LUXURY TAX),
          OFFICE OF THE STATE TAX OFFICER, LUXURY TAX,
          KOTTAYAM,STATE GOODS AND SERVICES, TAX DEPARTMENT,
          KOTTAYAM,KOTTAYAM DISTRICT, PIN - 686002.

          BY ADV.
             SMT. JASMINE M. M. - GP


     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
16.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 36437 OF 2023

                                                    2




                         DINESH KUMAR SINGH, J.
                                     --------------------------
                            W.P.(C) No.36437 of 2023
                                   -------------------------
                      Dated this the 16th day of November, 2023

                                        JUDGMENT

1. The present writ petition has been filed for the following reliefs;

i. issue a writ of mandamus or any other appropriate writ order or direction, directing the respondent to issue Exhibit P3 order afresh, digitally signed, as stipulated in Rule 26 (3) of the Central Goods and Services Tax Rules, 2017, clearly specifying the date on which such order is issued, so as to enable the petitioner to file an appeal against the same before the appellate authority.

Or in the alternative

ii. call for the records leading to Exhibit P3 order, and to quash the same by issuing a writ of certiorari or any other appropriate writ, order or direction and

iii. issue any other appropriate writ or order or direction deemed fit and proper by this Hon'ble Court, in the facts and circumstances of the case.

2. After some arguments, learned Counsel for the petitioner

submitted that the petitioner would like to withdraw this writ petition

to approach the Appellate Authority under Section 107 of the

CGST/Kerala SGST Act, 2017 against the assessment order within the WP(C) NO. 36437 OF 2023

extended limitation prescribed by Notification No. 53/2023 - Central

Tax dated 02.11.2023 issued by the Central Board of Indirect Taxes

and Customs.

3. Considering the said submission, the present writ petition is

disposed of with liberty to the petitioner to file Appeal under Section

107 of the CGST/Kerala SGST Act, 2017 against Exhibit P-3 order

within a period of two weeks from today. If such an Appeal has been

filed, same shall be considered and decided considering it is to be on

time as per the Notification No. 53/2023 - Central Tax referred to

above.

With the aforesaid direction and liberty, this writ petition stands

finally disposed of.

Sd/-

DINESH KUMAR SINGH JUDGE Svn WP(C) NO. 36437 OF 2023

APPENDIX OF WP(C) 36437/2023

PETITIONER'S EXHIBITS

EXHIBIT P1 TRUE PHOTOCOPY OF SHOW CAUSE NOTICE DATED 27.10.2021, FROM THE RESPONDENT TO THE PETITIONER

EXHIBIT P2 TRUE PHOTOCOPY OF REPLY DATED 24.11.2021 SENT BY THE PETITIONER TO THE RESPONDENT

EXHIBIT P2(a) A LEGIBLE COPY OF EXHIBIT P2

EXHIBIT P3 TRUE PHOTOCOPY OF ORDER DATED 15.12.2022 ISSUED BY THE RESPONDENT

EXHIBIT P4 TRUE PHOTOCOPY OF LETTER SENT BY THE PETITIONER TO THE RESPONDENT DATED 02.09.2023

EXHIBIT P5 TRUE PHOTOCOPY OF JUDGMENT DATED 21.09.2022 DOWNLOADED FROM THE WEBSITE OF THE HIGH COURT OF JUDICATURE AT BOMBAY