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Extension of Time Limit For Filing GST Appeal

The Central Board of Indirect Taxes and Customs has issued Notification Number. 53/2023 – Central Tax dated 02.11.2023 whereby the limitation for filing appeal against an order passed by the Assessing Authority has been extended up to 31.01.2024. In the present case, the impugned order is dated 24.10.2022. Thus, in view of the aforesaid notification, the petitioner has time till 31.01.2024 to file appeal against the impugned order in Exhibit P-5 under Section 107 of the CGST/Kerala SGST Act, 2017. In view of the availability of alternative remedy and extended limitation for filing the appeal in terms of the notification referred to above, this writ petition is disposed of with liberty to the petitioner to approach the Appellate Authority against the impugned Exhibit P-5 order and, if such an appeal is filed, the same shall be considered expeditiously in accordance with the law.

Background of Writ Petition:

The writ petition, filed by Menacherry Lonappan Jayan, challenged the validity of the order (Exhibit P-5) issued by the State Tax Officer. Understanding the context and grounds of the petitioner’s dissatisfaction provides a foundation for the legal analysis.

Notification No. 53/2023 – Central Tax:

An examination of the key features and implications of Notification Number. 53/2023, issued by the Central Board of Indirect Taxes and Customs, is crucial. The notification extended the limitation period for filing appeals against orders by the Assessing Authority until 31.01.2024.

Impact on This Case:

The article explores how the extension of the limitation period affects Menacherry Lonappan Jayan’s case specifically. The petitioner now has the opportunity to file an appeal against Exhibit P-5 until 31.01.2024, as per the provisions of the notification.

Disposal of Writ Petition:

The Kerala High Court’s decision to dispose of the writ petition is analyzed, emphasizing the court’s recognition of the alternative remedy available to the petitioner through the extended limitation period for filing GST appeals.

Conclusion:

The Kerala High Court’s disposal of the writ petition underscores the impact of Notification Number. 53/2023 on the petitioner’s case. The availability of an extended period for filing GST appeals serves as a legal avenue for resolving disputes, and the court encourages the petitioner to pursue this alternative remedy.

FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT

The present writ petition has been filed by the petitioner impugning Exhibit P-5 order issued by the 1st respondent, State Tax Officer.

The Central Board of Indirect Taxes and Customs has issued Notification Number. 53/2023 – Central Tax dated 02.11.2023 whereby the limitation for filing appeal against an order passed by the Assessing Authority has been extended up to 31.01.2024. In the present case, the impugned order is dated 24.10.2022. Thus, in view of the aforesaid notification, the petitioner has time till 31.01.2024 to file appeal against the impugned order in Exhibit P-5 under Section 107 of the CGST/Kerala SGST Act, 2017.

In view of the availability of alternative remedy and extended limitation for filing the appeal in terms of the notification referred to above, this writ petition is disposed of with liberty to the petitioner to approach the Appellate Authority against the impugned Exhibit P-5 order and, if such an appeal is filed, the same shall be considered expeditiously in accordance with the law.

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