Case Law Details
Menacherry Lonappan Jayan Vs State Tax Officer (Kerala High Court)
Introduction: This article delves into the recent development in the Kerala High Court, where a writ petition filed by Menacherry Lonappan Jayan against the State Tax Officer’s order (Exhibit P-5) has been disposed of. The disposal is based on the availability of an alternative remedy and the extension of the limitation period for filing GST appeals, as per Notification No. 53/2023–Central Tax.
Detailed Analysis:
1. 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.
2. Notification No. 53/2023–Central Tax: An examination of the key features and implications of Notification No. 53/2023–Central Tax, 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.
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