Pallikkattil Velayudhan Rajeev vs The Assistant Commissioner
2024 Latest Caselaw 33549 Ker

Kerala High Court

Pallikkattil Velayudhan Rajeev vs The Assistant Commissioner on 21 November, 2024

Author: P Gopinath

Bench: P Gopinath

                                                       2024:KER:87238

             IN THE HIGH COURT OF KERALA AT ERNAKULAM

                              PRESENT

              THE HONOURABLE MR. JUSTICE GOPINATH P.

   THURSDAY, THE 21ST DAY OF NOVEMBER 2024 / 30TH KARTHIKA, 1946

                      WP(C) NO. 41311 OF 2024

PETITIONER:
           PALLIKKATTIL VELAYUDHAN RAJEEV,
           AGED 42 YEARS,
           PROPRIETOR OF JEEVEZ FOOTWEARS BAGS AND CYCLICK,
           3/1170 C, D PATTIKAD P.O, THRISSUR, KERALA,
           PIN - 680658.


          BY ADVS.
          AKHIL SURESH
          KALLIYANI KRISHNA B.


RESPONDENTS:
     1     THE ASSISTANT COMMISSIONER,
           1ST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT,
           POOTHOLE ROAD, KUTTIPUZHA NAGAR, POOTHOLE, THRISSUR,
           PIN - 680658.

    2     UNION OF INDIA,
          REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
          FINANCE(DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI,
          PIN - 110001.

    3     JOINT COMMISSIONER (APPEALS),
          STATE GOODS AND SERVICE TAX DEPARTMENT, THIRD FLOOR,
          STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004.

          BY SMT.JASMIN M M, GP
     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
21.11.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C) NO. 41311 OF 2024

                                      2

                                                       2024:KER:87238
                             JUDGMENT

Petitioner suffered Ext.P1 order under the provisions of the

CGST / SGST Acts for the year 2017-18. The petitioner has preferred

an appeal before the 1st Appellate Authority within the extended time

permitted in terms of the Notification No.53/2023 dated 02.11.2023.

Those appeals have now been dismissed on the premise that the

petitioner failed to deposit 12.5% of the disputed tax as contemplated

by the provisions of Notification No.53/2023 referred to above.

2. The learned counsel appearing for the petitioner

submits that the petitioner had deposited 10% as contemplated by the

provisions of Section 107 of the CGST / SGST Acts and if the

petitioner is given a further opportunity, the petitioner will deposit

the balance amount required to be deposited to avail the benefit of

the notification referred to above.

3. Heard the learned Government Pleader also.

4. Having heard the learned counsel for the petitioner

and the learned Government Pleader and having regard to the facts

and circumstances of this case, I am of the view that the petitioner

can be given one opportunity to deposit the balance of the amount

required to be deposited by the petitioner for the purpose of availing

the benefit of the extended time for filing an appeal in terms of the WP(C) NO. 41311 OF 2024

2024:KER:87238 provisions of Notification No.53/2023 referred to above.

Accordingly, this writ petition will stand allowed by setting

aside Ext.P6 order of the 1st Appellate Authority and directing that if

the petitioner pays the balance of the amount payable by the

petitioner as discussed above within a period of three weeks from

today, the appeal filed by the petitioner against Ext.P1 order shall

stand restored to the file of the 1 st Appellate Authority, who shall pass

fresh orders in the matter, after affording an opportunity of hearing

to the petitioner.

Sd/-

GOPINATH P. JUDGE DK WP(C) NO. 41311 OF 2024

2024:KER:87238 APPENDIX OF WP(C) 41311/2024

PETITIONER EXHIBITS

Exhibit P-1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE 1ST RESPONDENT DATED 27.05.2022

Exhibit P-2. A TRUE COPY OF THE CBIC NOTIFICATION NO.53/2023-CENTRAL TAX DATED 02/11/2023

Exhibit P-3 A TRUE COPY OF THE APPEAL FILED BEFORE THE APPELLATE AUTHORITY ALONG WITH DEPOSIT CHALLAN IN CPIN:- 24013200281522 DATED 29.01.2024

Exhibit P-4 A TRUE COPY OF THE DEFECT NOTICE GSTA 73T/2024 DATED 28.05.2024

Exhibit P-5 A TRUE COPY OF THE REPRESENTATION IN RESPONSE TO THE DEFECT NOTICE DATED 05.06.2024

Exhibit P-6 A TRUE COPY OF THE ORDER OF THE 3RD RESPONDENT DATED 31.07.2024