Case Law Details
Mount Velour Rubber Works (P) Ltd Vs Additional Commissioner (Kerala High Court)
Introduction: A recent judgment by the Kerala High Court in the case of Mount Velour Rubber Works (P) Ltd vs. Additional Commissioner has clarified the calculation of the limitation period for filing an appeal under Section 107 of the GST Act. The case revolves around the determination of the starting point for measuring the time within which an appeal should be filed. This article provides a detailed analysis of the case, the court’s directive, and its implications.
Background of the Case: In this case, the petitioner, Mount Velour Rubber Works (P) Ltd, had approached the Kerala High Court seeking a resolution regarding the calculation of the limitation period for filing an appeal under Section 107 of the GST Act. The crux of the issue was whether the limitation should be computed from the date on which the rectification order (Exhibit P-16) was passed.
Petitioner’s Request: During the proceedings, the petitioner’s counsel expressed the desire to withdraw the writ petition and, instead, file an appeal under Section 107 of the GST Act. However, the petitioner contended that the limitation for filing the appeal should commence from the date on which the rectification order (Exhibit P-16) was issued, i.e., 19.07.2023.
Government’s Response: Ms. Reshmita Ramachandran, the Learned Government Pleader, did not raise any objections to the petitioner’s request. This lack of objection paved the way for the court to deliberate on the matter and provide its directive.
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