Kerala HC Disposes Writ Petition Citing Availability of Alternate Remedy & Extended Period of Limitation for filing GST Appeal [Read Order]

The High Court of Kerala has disposed of a writ petition emphasising the availability of an alternate remedy and the extended period for filing GST (Goods and Services Tax) appeals as per Notification No. 53/2023 – Central Tax, dated November 2, 2023, issued by the Central Board of Indirect Taxes and Customs.

The petitioner, Menacherry Lonappan Jayan, proprietor of M/S. MKL Agencies challenged an order issued by the State Tax Officer.

The issue relates to the extension of the limitation for filing appeals against orders passed by the Assessing Authority. The Notification, issued on November 2, 2023, extends the deadline for filing appeals up to January 31, 2024, with respect to the GST Assessment Orders passed on or before March 31, 2023. Notably, the order in this case was dated October 24, 2022.

The single bench of Justice Dinesh Kumar Singh stressed that the petitioner now has until January 31, 2024, to file an appeal against the order passed by the assessing authority under Section 107 of the Central Goods and Services Tax (CGST) and Kerala State Goods and Services Tax (SGST) Act, 2017.

The availability of an alternative remedy and the extended limitation period for filing an appeal, as per the recent notification, are the crucial aspects considered in disposing of the writ petition. The petitioner is encouraged to pursue the appellate route, and if an appeal is filed, it shall be considered expeditiously in accordance with the law, the bench stated in the judgment.

The bench recognised the extended deadline for filing appeals and hence disposed of the writ petition citing the availability of alternate remedy of appeal before the appellate authority ensuring that GST disputes are resolved through established channels. The decision highlighted the principle that pursuing statutory avenues for appeal is fundamental before seeking judicial intervention.

To Read the full text of the Order CLICK HERE

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