Kerala High Court
Gopi Sundar vs The Deputy Commissioner on 2 November, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:81362
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
SATURDAY, THE 2ND DAY OF NOVEMBER 2024 / 11TH KARTHIKA, 1946
WP(C) NO. 29758 OF 2024
PETITIONER:
GOPI SUNDAR,
AGED 47 YEARS
GEHAM SUNDARAM, AKATHUPADAM ROAD, THIRUVANKULAM,
ERNAKULAM, PIN - 682035.
BY ADVS.
K.KRISHNA
ACHYUTH MENON
NIRMAL KRISHNAN
RESPONDENTS:
1 THE DEPUTY COMMISSIONER,
CENTRAL TAX AND CENTRAL EXCISE, KAKKANAD DIVISION,
KATHRIKADAVU, ERNAKULAM, PIN - 682017.
2 THE ADDITIONAL/JOINT COMMISSIONER (APPEALS),
CENTRAL EXCISE AND CUSTOMS, I.S PRESS ROAD, COCHIN,
ERNAKULAM, PIN - 682018
3 THE DEPUTY COMMISSIONER (ARREAR RECOVERY),
OFFICE OF THE JOINT COMMISSIONER, TAX PAYER SERVICES,
SGST DEPARTMENT, PERUMANOOR P.O., THEVARA, ERNAKULAM,
PIN - 682015.
BY ADV R.HARISHANKAR, SC
SMT.THUSHARA JAMES, SR.GP
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
02.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29758 OF 2024
2
2024:KER:81362
JUDGMENT
The petitioner, who is an assessee under the CGST / SGST
Acts, suffered Ext.P1 order under Section 73 of the CGST / SGST Acts.
According to the petitioner, due to the fact that Form DRC-07
(summary of the order) was not uploaded, the petitioner was unable to
file an appeal through electronic means and therefore, the petitioner
was forced to file an appeal manually (within the period of limitation).
The petitioner filed the appeal on 16.04.2024, which is admittedly
within the period of limitation and sent the appeal by registered post to
the 1st Appellate Authority.
2. The learned Standing Counsel appearing for
respondents 1 and 2 and the learned Senior Government Pleader
appearing for the 3rd respondent would submit that DRC-07 had been
uploaded and there is no reason as to why the petitioner could not file
an appeal by electronic means. It is pointed out that Annexure - R1(a),
produced along with the statement filed by Standing Counsel
appearing for respondents 1 and 2, is a copy of the DRC 07, which was
uploaded on 19.04.2024, while the order itself was uploaded on
19.01.2024.
3. The learned counsel for the petitioner points out in
reply that it is clear from Ext.R1(a) that DRC - 07 was uploaded only
WP(C) NO. 29758 OF 2024
2024:KER:81362
after the filing of the manual appeal.
4. Having heard the learned counsel appearing for the
petitioner, the learned Standing Counsel appearing for respondents 1
and 2 and the learned Senior Government Pleader appearing for the 3 rd
respondent, I am of the view that the petitioner is to be permitted to
upload an appeal by electronic means by treating the date 19.04.2024
as the date of service of Ext.P1 order of assessment. At any rate, even if
the date of the order of assessment is taken into consideration, the
petitioner had already filed a manual appeal within the period of
limitation.
5. Therefore, this writ petition will stand disposed of
directing that the petitioner shall be permitted to upload an appeal
electronically against Ext.P1 order by treating the period of limitation
for filing such appeal to be 90 days from 19.04.2024. If necessary, the
portal shall be enabled to permit the petitioner to file the appeal as
directed above.
The writ petition ordered accordingly.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 29758 OF 2024
2024:KER:81362
APPENDIX OF WP(C) 29758/2024
PETITIONER EXHIBITS
Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST
RESPONDENT DTD. 22-01-2024
Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER
BEFORE THE 2ND RESPONDENT DTD. 16-04-2024
Exhibit P2 (a) COPY OF APPLICATION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT DTD.
16-04-2024
Exhibit P3 COPY OF NOTICE ISSUED BY THE 3RD
RESPODNENT DTD. 10-06-2024
RESPONDENT ANNEXURES
Annexure R1(a) TRUE COPY OF DRC-07 UPLOADED IN THE
SYSTEM ON 19.01.2024 ALONG WITH TYPED
COPY OF ANNEXURE R1(A)
Annexure R1(b) DRC-07 UPLOADED IN THE SYSTEM ON
19.01.2024 ALONG WITH TYPED COPY OF
ANNEXURE R1(B)
Annexure R1(c) TRUE COPY OF CORRIGENDUM DATED 20-05-2024
TO EXHIBIT P1 ORDER IN ORIGINAL
