Kerala High Court
M/S.M J Gold vs State Tax Officer on 7 May, 2024
Author: P Gopinath
Bench: P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
&
THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
TUESDAY, THE 7TH DAY OF MAY 2024 / 17TH VAISAKHA, 1946
WA NO. 608 OF 2024
AGAINST THE JUDGMENT DATED 01.04.2024 IN WP(C) NO.10949/2024 OF HIGH
COURT OF KERALA
APPELLANT/PETITIONER IN WP(C):
M/S.M J GOLD,
T C NO. X/1095, COPPEN LANE, NEAR NEW CHURCH ROAD,
THRISSUR, REPRESENTED BY ITS MANAGING PARTNER,
SRI. M K ANTOCHAN, PIN - 680 001.
BY ADV TOMSON T.EMMANUEL
RESPONDENTS/RESPONDENT IN WP(C):
1 STATE TAX OFFICER,
TAX PAYER SERVICES CIRCLE, THRISSUR CITY,
STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680 004.
2 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI,
REPRESENTED BY ITS UNDER SECRETARY, PIN - 110 023.
3 STATE OF KERALA,
REPRESENTED BY ITS SECRETARY, DEPARTMENT OF TAXES,
SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001.
4 COMMISSIONER OF STATE TAX,
STATE GOODS AND SERVICE TAX DEPARTMENT, 9TH FLOOR, TAX
TOWER, KILLIPALAM, KARAMANA P O; THIRUVANANTHAPURAM, PIN -
695 022.
BY ADVS
SRI.SREELAL N WARRIER, SC
SMT.ANIMA M, GP
THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 07.05.2024, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA NO. 608 OF 2024
2
GOPINATH P. & SYAM KUMAR V.M., JJ.
================
W. A. No.608 of 2024
=================
Dated this the 07th day of May, 2024
JUDGMENT
GOPINATH P, J.
The appellant filed a writ petition challenging the order
annexed as Ext.P5 to the writ petition. A learned Single Judge of
this Court by judgment dated 01.04.2024, dismissed the writ
petition for reasons recorded in the judgment. It was specifically
found that the appellant had failed to avail of the opportunities
before the original authority and therefore no ground was made
out for interference under Article 226 of the Constitution of India.
2. The learned counsel appearing for the appellant would
submit that Ext.P5 is dated 21.11.2023 and the writ petition was
filed challenging the said order on 15.03.2024. It is submitted
that while declining jurisdiction under Article 226 of the
Constitution of India, the learned Single Judge ought to have at
least protected the right of the appellant to file a statutory appeal
against Ext.P5 order as the writ petition was filed within the
WA NO. 608 OF 2024
condonable period for filing an appeal under Section 107 of the
CGST / SGST Acts. It is submitted that the certified copy of the
judgment in W.P(C)No.10949 of 2024, out of which this writ
appeal arises, was received by the appellant on 18.04.2024 and
immediately thereafter the writ appeal was also filed.
2. Heard the learned Government Pleader also.
3. Having heard the learned counsel for the appellant
and the learned Government Pleader and having regard to the
limited nature of relief now sought for by the appellant, we are of
the opinion that the appellant can be permitted to avail the
statutory remedy taking into consideration the fact that the writ
petition was filed challenging Ext.P5 order within the
condonable period for filing an appeal. We therefore dispose of
this writ appeal by directing that if the appellant were to file an
appeal against Ext.P5 order on or before 15.05.2024, the period
from 15.03.2024 till 15.05.2024 shall be excluded for the
purpose of determining the period within which such appeal had
to be filed. It is also made clear that if such appeal is filed before
the Appellate Authority as aforesaid, the Appellate Authority
shall dispose of the appeal untrammelled by any observation
WA NO. 608 OF 2024
contained in the judgment of the learned Single Judge. We make
it clear that we have not expressed any opinion on the merits of
the matter.
Sd/-
GOPINATH P.
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
DK
