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K.L. JOHAR & COJMPANY vs. THE STATE TAX OFFICER AND OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Harisankar V. Menon
Meera V.menon
R.sreejith
Res. Counsel
S.manu
M.m.jasmin

Petitioner / Applicant

K.L. JOHAR & COJMPANY
Respondent THE STATE TAX OFFICER AND OTHERS
Court Kerala High Court
State

Kerala

Date Mar 2, 2022
Order No.

WP(C) NO. 6662 OF 2022

Citation

2022(3) TAXREPLY 5848
Original Order
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ORDER

Petitioner is an assesseee under the Goods and Services Tax Act, 2017. Pursuant to proceedings initiated under section 129 of the CGST Act, 2017 (for short, 'the Act'), an order was issued under section 129(3) of the Act. Since the appellate mechanism under the Act was not fully functional, petitioner had approached this Court under Article 226 of the Constitution of India in W.P.(C) No.6417 of 2018. 2. After the Appellate Authority has became fully functional, petitioner expressed its intention to pursue the statutory remedy. On the basis of the aforesaid submission, this Court disposed of W.P.(C) No.6417 of 2018 by judgment dated 04.10.2018 observing that the Appellate Authority, while revoking the limitation, should exclude the time spent by the petitioner in the writ petition. 3. Pursuant to the judgment referred above, petitioner offered an appeal before the second respondent. Despite the finding in the judgment of this Court, the Appellate Authority issued a no....

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