Kerala High Court
Thomas Antony vs State Of Kerala on 11 November, 2024
Author: P Gopinath
Bench: P Gopinath
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W.P (C) No.39588/2024 -1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
MONDAY, THE 11TH DAY OF NOVEMBER 2024 / 20TH KARTHIKA, 1946
WP(C) NO. 39588 OF 2024
PETITIONER/S:
THOMAS ANTONY,
AGED 65 YEARS
S/O ANTONY, MULAKUPPADAM FILMS & MULAKUPPADAM RELEASE
JENNY VILLA, BANERJI ROAD, KACHERIPPADY, ERNAKULAM,
CURRENTLY FUNCTIONING AT 257/G WARD 17, MULAKUPPADAM
FARM, PERUMPANACHY, MADAPPALLY, THRIKODITHANAM,
KOTTAYAM, PIN - 686546
BY ADVS.
M.R.SARIN
PARVATHI KRISHNA
RESPONDENT/S:
1 STATE OF KERALA,
REPRESENTED BY PRINCIPAL SECRETARY TO GOVERNMENT,
FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM,
PIN - 695001
2 JOINT COMMISSIONER OF STATE TAX APPEALS,
STATE GOODS AND SERVICE TAX DEPARTMENT, ERNAKULAM, PIN
- 682015
3 STATE TAX OFFICER,
OFFICE OF THE STATE TAX OFFICER, SQUAD NO.6, TAX PAYER
SERVICES CIRCLE [ERNAKULAM NORTH], KERALA STATE GOODS
AND SERVICES TAX DEPARTMENT, 4TH FLOOR PERUMANOOR PO,
ERNAKULAM, KERALA, PIN - 682015
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W.P (C) No.39588/2024 -2-
4 UNION OF INDIA,
REPRESENTED BY SECRETARY, DEPARTMENT OF REVENUE
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH NEW
DELHI, PIN - 110001
SRI. JOSE ANTONY, SC
OTHER PRESENT:
SR.GP. ADV. THUSHARA JAMES
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
11.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
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W.P (C) No.39588/2024 -3-
JUDGMENT
The petitioner has approached this court challenging Ext.P4 order of
the First Appellate Authority under the CGST / SGST Acts dismissing the
appeal filed by the petitioner owing to the fact that the petitioner had not
cured certain defects pointed out by the Appellate Authority.
2. It is the submission of the learned counsel for the petitioner that the
communication intimating the defects could not noticed by the petitioner and
it is on this account the petitioner could not cure the defects pointed out by
the Appellate Authority. It is submitted that the petitioner may be given one
opportunity to cure the defects and have the appeal considered on merits by
the Appellate Authority.
3. Heard the learned Senior Government Pleader and the learned
counsel for the 4th respondent.
4. Having heard the learned counsel for the petitioner, learned Senior
Government Pleader and the learned counsel appearing for the 4 th
respondent, I am of the view that since the petitioner before this court
seeking a limited relief, this writ petition can be disposed of setting aside
Ext.P4 and directing that if the petitioner cures the defects pointed out by the
Appellate Authority within a period of one week from the date of receipt of a
certified copy of this judgment, appeal will stand restored to the file and shall
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be disposed of on merits by the Appellate Authority. If the petitioner does not
cure the defects within one week (as above) the appeal will stand dismissed as
already directed by the Appellate Authority. I make it clear that I have not
expressed any opinion on the merits of the matter and it is open to the
Appellate Authority to pass orders on the appeal in accordance with the law
after affording an opportunity of hearing to the petitioner, provided the
defects are cured within the period specified above.
Sd/-
GOPINATH P.
JUDGE
AMG
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APPENDIX OF WP(C) 39588/2024
PETITIONER EXHIBITS
Exhibit P1 THE TRUE COPY OF ORDER NO GST/INS /VI/07 /
2021[2017 -2019] DATED 30.06.2021
Exhibit P2 THE TRUE COPY OF THE APPEAL FILED BY THE
PETITIONER BEFORE THE APPELLATE AUTHORITY
DATED 2.01.2024
Exhibit P3 THE TRUE COPY OF THE DEFECT NOTICE ISSUED BY
THE 2ND RESPONDENT DATED 9.08.2024
Exhibit P4 THE TRUE COPY OF THE ORDER PASSED BY THE
JOINT COMMISSIONER OF STATE TAX APPEALS,
STATE GOODS AND SERVICE TAX DEPARTMENT
ERNAKULAM DATED 26.9.2024
Exhibit P5 THE TRUE COPY OF THE RECTIFICATION REQUEST
FILED BY THE PETITIONER BEFORE THE APPELLATE
AUTHORITY DATED 22.10.2024
Exhibit P6 THE TRUE COPY OF NEW REGISTRATION CERTIFICATE
ISSUED BY GOVERNMENT OF INDIA DATED 2.07.2024
