High Court Disposes of Writ Petition, Grants Liberty to File Appeal

Case Name:

Menacherry Lonappan Jayan vs. State Tax Officer, et al. (WP(C) No. 34729 of 2023)

Key Takeaways:

• The writ petition challenging the order issued by the State Tax Officer was disposed of by the High Court.
• The petitioner was granted time until January 31, 2024, to file an appeal against the impugned order under Section 107 (of Income Tax Act, 1961) of the CGST/Kerala SGST Act, 2017, as per Notification No. 53/2023 – Central Tax.
• The court emphasized the availability of an alternative remedy and extended the limitation for filing the appeal, granting the petitioner liberty to approach the Appellate Authority against the impugned order.

Case Synopsis:

The High Court of Kerala at Ernakulam, with the Honorable Mr. Justice Dinesh Kumar Singh presiding, heard the Writ Petition (Civil) No. 34729 of 2023 filed by Menacherry Lonappan Jayan, the proprietor of M/S. MKL Agencies. The petitioner challenged the order (Exhibit P-5) issued by the State Tax Officer, 2nd Circle, State Goods and Services Tax Department, Mattancherry, Ernakulam.

The court noted that the Central Board of Indirect Taxes and Customs had issued Notification No. 53/2023 – Central Tax on 02.11.2023, extending the limitation for filing an appeal against an order passed by the Assessing Authority up to 31.01.2024. As the impugned order (Exhibit P-5) was dated 24.10.2022, the petitioner was granted time until 31.01.2024 to file an appeal against the impugned order under Section 107 (of Income Tax Act, 1961) of the CGST/Kerala SGST Act, 2017, as per the aforementioned notification.

The court, considering the availability of an alternative remedy and the extended limitation for filing the appeal, disposed of the writ petition with liberty to the petitioner to approach the Appellate Authority against the impugned Exhibit P-5 order. Furthermore, the court directed that if such an appeal is filed, it should be considered expeditiously in accordance with the law.

This judgment signifies that the writ petition was disposed of, granting the petitioner the opportunity to file an appeal against the impugned order within the extended timeline provided by Notification No. 53/2023 – Central Tax.

FAQ:

Q1: What was the outcome of the writ petition filed by Menacherry Lonappan Jayan?

A1: The writ petition challenging the order issued by the State Tax Officer was disposed of by the High Court.

Q2: What was the significance of Notification No. 53/2023 – Central Tax in this case?

A2: The notification extended the limitation for filing appeal against the impugned order, granting the petitioner time until January 31, 2024, to file an appeal under Section 107 (of Income Tax Act, 1961) of the CGST/Kerala SGST Act, 2017.

Q3: What liberty was granted to the petitioner by the High Court?

A3: The High Court granted the petitioner liberty to approach the Appellate Authority against the impugned order.