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JOSE JOSEPH vs. ASSISTANT COMMISSIONER OF CENTRAL TAX AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
A. Krishnan
R. Umasankar
Res. Counsel
Kavery S Thampi
S. Manu

Petitioner / Applicant

JOSE JOSEPH
Respondent ASSISTANT COMMISSIONER OF CENTRAL TAX AND OTHERS
Court Kerala High Court
State

Kerala

Date Dec 17, 2021
Order No.

W.P.(C) Nos. 8960, 8966, 8977 & 9052 of 2021

Citation

2021(12) TAXREPLY 4950
Original Order
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ORDER

These four writ petitions are filed by the same petitioner seeking identical reliefs based upon similar causes of action, for different months of the same assessment year. He is aggrieved by the rejection of his appeals on the ground of limitation. 2. The issue involved in the appeals related to the claim for refund of unutilized input tax credit for the months of July, August, September and October, all of the year 2017. The assessing authority partly rejected the claim for refund by Ext.P1 order produced in each of the writ petitions dated 29.03.2019 and 03.04.2019. 3. The grievance of the writ petitioner arises from the allegation that Ext.P1 order was never uploaded in the web portal of the respondents and hence, the petitioner could not file appeals in the electronic form, which is mandated as per the present provisions of law. According to the petitioner, Ext.P1 order was communicated to him only on 10.04.2019 and instead of filing the appeals in the electronic form, p....

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