High Court Disposes Writ Petition, Allows Appeal Filing in Tax Dispute Case

Case Name:

Prakash Varghese v. The State Tax Officer (Luxury Tax), Kottayam

Key Takeaways:

1. The petitioner withdrew the writ petition to approach the Appellate Authority under Section 107 (of Income Tax Act, 1961) of the CGST/Kerala SGST Act, 2017 against the assessment order within the extended limitation prescribed by Notification No. 53/2023 - Central Tax.
2. The High Court disposed of the writ petition and granted the petitioner the liberty to file an Appeal against the Exhibit P-3 order within a specified period.

Case Synopsis:

The case “Prakash Varghese v. The State Tax Officer (Luxury Tax), Kottayam” was heard in the High Court of Kerala at Ernakulam, with the Honorable Mr. Justice Dinesh Kumar Singh presiding. The case was assigned the Writ Petition (Civil) No. 36437 of 2023. The judgment was delivered on the 16th day of November 2023.

Parties Involved:

Petitioner: Prakash Varghese, aged 56 years, proprietor of Shelters Realty, with address at 1st Floor, XVIII 416, Karottukunnel Arcade, Kalathipathilpady, Vadavathur, Vadavathur P. O., Kottayam District, PIN – 686010.

Advocates: Sri. Mohan Idiculla Abraham, Sri. Jeevan J. Mathew, Sri. Nikhitha T.S., Sri. Rachel Joseph, Sri. Shyamilipriya P. P., Sri. Martin D. Alumkara

Respondent: The State Tax Officer (Luxury Tax), Office of the State Tax Officer, Luxury Tax, Kottayam, State Goods and Services, Tax Department, Kottayam, Kottayam District, PIN – 686002.

Advocate: Smt. Jasmine M. M. - GP

Reliefs Sought:

The petitioner sought the following reliefs:

1. Issue a writ of mandamus or any other appropriate writ order or direction, directing the respondent to issue Exhibit P3 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, so as to enable the petitioner to file an appeal against the same before the appellate authority.

2. In the alternative, call for the records leading to Exhibit P3 order, and to quash the same by issuing a writ of certiorari or any other appropriate writ, order or direction.

3. Issue any other appropriate writ or order or direction deemed fit and proper by the Hon’ble Court, in the facts and circumstances of the case.

Judgment:

1. After some arguments, the learned Counsel for the petitioner submitted that the petitioner would like to withdraw the writ petition to approach the Appellate Authority under Section 107 (of Income Tax Act, 1961) 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.

2. Considering the submission, the Court disposed of the writ petition with liberty to the petitioner to file an Appeal under Section 107 (of Income Tax Act, 1961) of the CGST/Kerala SGST Act, 2017 against Exhibit P-3 order within a period of two weeks from the date of the judgment. If such an Appeal has been filed, the same shall be considered and decided within the prescribed time as per Notification No. 53/2023 - Central Tax.

FAQ:

Q1: What were the reliefs sought by the petitioner in the case?

A1: The petitioner sought various reliefs, including the issuance of 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.

Q2: What was the outcome of the case?

A2: The Court disposed of the writ petition and granted the petitioner the liberty to file an Appeal against the Exhibit P-3 order within a specified period.