The Kerala High Court allowed to withdrawal writ petition as to approach before appellate authority under section 107 of the Central Goods and Service Tax (CGST) /Kerala State Goods and Service Tax (SGST) Act, 2017.
Prakash Varghese, the petitioner filed to issue a writ of mandamus or any other appropriate writ order or direction, directing the respondent to issue an order afresh, digitally signed, as stipulated in Rule 26 (3) of the Central Goods and Services Tax Rules, 2017, clearly specifying the date on which such order is issued, to enable the petitioner to file an appeal against the same before the appellate authority.
The petitioner submitted that the petitioner would like to withdraw the writ petition to approach the Appellate Authority under Section 107 of the CGST/Kerala SGST Act, 2017 against the assessment order within the extended limitation prescribed by Notification No. 53/2023 – Central Tax dated 02.11.2023 issued by the Central Board of Indirect Taxes and Customs.
Considering the submission, the single bench of Justice Dinesh Kumar Singh disposed of the writ petition with liberty to the petitioner to file an Appeal under Section 107 of the CGST/Kerala SGST Act, 2017 against the order within two weeks from today. If such an Appeal has been filed, the same shall be considered and decided considering it is to be on time as per Notification No. 53/2023 – Central Tax.
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