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FASHION PLANET vs. SUPERINTENDENT CENTRAL GST & CENTRAL EXCISE THIRUVALLA & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
SYAM KUMAR V.M.
Pet. Counsel
Tomson T.emmanuel
Res. Counsel
Sreelal N Warrier

Petitioner / Applicant

FASHION PLANET

Respondent SUPERINTENDENT CENTRAL GST & CENTRAL EXCISE THIRUVALLA & OTHERS
Court Kerala High Court
State

Kerala

Date May 7, 2024
Order No.

WA NO. 642 OF 2024

Citation

2024(5) TAXREPLY 10782

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ORDER

JUDGMENT GOPINATH P, J. The appellant had approached this Court challenging Ext.P4 order. The learned Single Judge of this Court declined jurisdiction on the ground that the appellant has an appellate remedy under Section 107 of the CGST / SGST Acts. The grievance of the appellant is that the appellant is unable to upload an appeal though the appellant is still within time to file an appeal against Ext.P4 order in terms of the provisions contained in Section 107 of the CGST / SGST Acts. 2. Sri. Sreelal N Warrier, the learned Senior Standing Counsel appearing for the respondents would submit that since the appellant is still within time to file an appeal against Ext.P4 order, the appeal can be disposed of permitting the appellant to prefer an appeal within the statutory period of limitation and further directing that if necessary, the portal shall be enabled to ensure that the appellant is able to file the statutory appeal. Having heard the learned counsel appearing f....

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