Case Law Details
Satyam Steels Vs Assistant Commissioner(Kerala High Court)
Background: Satyam Steels filed a writ petition challenging the order-in-original dated 10.3.2023, which denied transitional credit under Section 140(3) of the Central Goods and Services Tax Act, 2017/Kerala Goods & Services Tax Act, 2017.
Court Proceedings:
- During the pendency of the writ petition, the Central Board of Indirect Taxes and Customs issued a GST notification on 31.7.2023, extending the limitation for filing an appeal by three months from the date of issuance of the notification.
- The petitioner took advantage of the notification and filed an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 against the impugned order (Ext.P8) before the Additional Commissioner (Appeals) of CGST, Kochi.
- The petitioner’s counsel informed the court about the filing of the appeal, and considering that the statutory remedy had been availed, the court found it improper to keep the writ petition pending.
- The court disposed of the writ petition with a direction to the Additional Commissioner (Appeals) of the CGST, Kochi, to expedite the decision on the appeal filed by the petitioner against the impugned order dated 10.3.2023 in accordance with the law.
Key Points:
- The petitioner challenged the denial of transitional credit in the writ petition.
- The Central Board of Indirect Taxes and Customs extended the limitation for filing an appeal during the pendency of the writ petition.
- The petitioner utilized the benefit of the extension and filed an appeal against the impugned order.
- The court, considering the statutory remedy being availed, disposed of the writ petition, directing the speedy resolution of the appeal by the Additional Commissioner (Appeals).
Conclusion: The court acknowledged the petitioner’s utilization of the statutory remedy and directed the speedy resolution of the appeal against the impugned order. The disposition of the writ petition reflects the court’s recognition of the ongoing appeal process and its decision not to keep the petition pending.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petition has been filed impugning the order-in-original dated 10.3.2023 in Ext.P8 denying the transitional credit under Section 140(3) of the Central Goods and Services Tax Act, 2017/Kerala Goods & Services Tax Act, 2017. Learned counsel for the petitioner submits that during the pendency of this writ petition, the Central Board of Indirect Taxes and Customs had issued notification on 31.7.2023 extending the limitation for filing appeal by three (3) months from the date of issuance of the notification. Taking the benefit of the said notification, the petitioner has already filed appeal under Section 107 of the Central Goods and Services Tax Act, 2017 against the impugned Ext.P8 order before the Additional Commissioner (Appeals) of CGST, Kochi.
2. Since the petitioner has already availed the statutory remedy of appeal against the impugned order, Ext.P8, keeping this writ petition pending on the files of this Court does not appear to be proper. Therefore, the present writ petition is disposed of with direction to the Additional Commissioner (Appeals) of the CGST, Kochi to decide the appeal filed by the petitioner against the impugned Ext.P8 order dated 10.3.2023 expeditiously, in accordance with law.
With the aforesaid direction, the present writ petition stands finally disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed.
