2020 (8) TMI 201 - HC - GST

Petitioner Granted Liberty to Approach Appellate Authority for GST Appeals

The court granted the petitioner liberty to approach the newly constituted Appellate Authority under the Kerala Goods and Service Tax Ordinance 2017. The ... Right to statutory appeal - appeal under Section 107 of the Kerala State Goods and Service Tax Act - consideration by Appellate Authority - condonation of delayRight to statutory appeal - appeal under Section 107 of the Kerala State Goods and Service Tax Act - consideration by Appellate Authority - Petitioners permitted to approach the constituted Appellate Authority and have appeals filed under Section 107 be considered. - HELD THAT: - The petitions were filed at a time when no Appellate Authority under the Ordinance/Act existed. The court, noting that a competent Appellate Authority has since been constituted, granted liberty to the petitioners to approach that authority. The court directed that if the petitioners file appeals under Section 107, the Appellate Authority shall consider them - addressing the petitioners' statutory right to have their appeals adjudicated by the appropriate forum now in place. This constitutes a final direction that the/Appellate Authority must entertain and consider the appeals filed under the stated provision. [Paras 2, 4]Liberty granted to approach the Appellate Authority; appeals filed under Section 107 shall be considered by that Authority.Condonation of delay - consideration by Appellate Authority - If a delay condonation petition is filed, the Appellate Authority shall consider and condone the delay treating the petitioners as having bonafidely prosecuted their cause before the High Court. - HELD THAT: - The court recognised that the writ petitions had been prosecuted before it when the Appellate Authority was not in existence. In view of that factual context the court directed that any application for condonation of delay filed before the Appellate Authority must be considered on the basis that the petitioners had bonafidely prosecuted their cause before this Court, and that the Authority shall condone the delay. The direction is prospective and mandates consideration and allowance of condonation where such application is presented. [Paras 5]Appellate Authority shall consider any condonation petition and condone delay, treating the petitioners as bonafide in prosecuting their cause before the High Court.Final Conclusion: Writ petitions disposed of with liberty to the petitioners to file appeals before the constituted Appellate Authority; the Authority is directed to consider appeals under Section 107 and to entertain and condone any delay petitions on the stated bonafide basis. Issues:Challenging proceedings under Kerala Goods and Service Tax Ordinance 2017; Constitution of Appellate Authority.Analysis:The petitioner filed writ petitions challenging the proceedings initiated against them under the Kerala Goods and Service Tax Ordinance 2017, highlighting the absence of the Appellate Authority at the time of filing. During the hearing, the petitioner's counsel informed the court about the constitution of a competent Appellate Authority by the respondents, requesting permission to approach the said authority. The court heard both parties, and based on the submission made by the petitioner's counsel, granted liberty to the petitioner to approach the newly constituted Appellate Authority.The judgment emphasized that if the petitioners decide to file appeals under Section 107 of the Kerala State Goods and Service Tax Act, the Appellate Authority must consider them. Additionally, if the petitioners submit a delay condonation petition, the Appellate Authority should review and consider the application, taking into account that the petitioners have genuinely pursued their case before the court. The court directed the Appellate Authority to condone the delay if necessary, acknowledging the petitioners' bona fide efforts in pursuing their case. Consequently, the court disposed of the writ petitions, allowing the petitioners to proceed before the Appellate Authority established under the Act.