The Kerala High Court has upheld the right to pursue justice by allowing the pursuit of a statutory remedy of appeal, despite the dismissal of a writ petition. This decision ensures access to legal remedies for aggrieved parties.
The case stemmed from a dispute involving M/S M J Gold, a business entity based in Thrissur, represented by its managing partner, Sri. M K Antochan. The petitioner had filed a writ petition challenging an order, but it was dismissed by the single bench of the Kerala High Court on April 1, 2024.
The appellant, represented by Tomson T. Emmanuel, argued that despite the dismissal of the writ petition, their right to appeal should be protected as it was filed within the appeal period. They stressed the importance of procedural fairness and access to statutory remedies. He pointed out that the certified copy of the judgment in the writ petition was received promptly by him, who subsequently filed the appeal without delay.
The respondent revenue, including the State Tax Officer, Central Board of Indirect Taxes and Customs, State of Kerala, and Commissioner of State Tax, represented by Sri. Sreelal N Warrier and Smt. Anima M argued against the appellant’s plea, emphasising procedural adherence. They contended that the appellant’s failure to avail opportunities before the original authority precluded interference under Article 226 of the Constitution, highlighting the importance of following proper legal procedures.
Despite dismissing the writ petition, the Court acknowledged the timely filing of the petition within the appeal period and recognised the appellant’s right to pursue the statutory remedy of appeal.
The bench highlighted that the appellant’s timely action in filing the writ petition within the appeal period warranted the protection of their right to appeal.
The division bench comprising Mr. Justice Gopinath P and Mr. Justice Syam Kumar V.M. concluded that the appellant can be permitted to avail the statutory remedy taking into consideration the fact that the writ petition was filed challenging the order within the condonable period for filing an appeal.
The bench, therefore dispose of the writ appeal by directing that if the appellant were to file an appeal against order5 order on or before 15.05.2024, the period from 15.03.2024 till 15.05.2024 shall be excluded to determine the period within which such appeal had to be filed. It was also made clear that if such an appeal is filed before the Appellate Authority as aforesaid, the Appellate Authority shall dispose of the appeal untrammelled by any observation contained in the judgment of the learned Single Judge.
By affirming the appellant’s right to pursue the statutory remedy of appeal, the Court has set a precedent for ensuring access to justice, even in cases where initial petitions are dismissed. The ruling stressed the importance of procedural fairness and upholding the rule of law and the principles of natural justice.
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