Mount Velour Rubber Works (P) Ltd Vs Additional Commissioner
Date: October 16, 2023
Subject Matter
Period of limitation should be calculated from the date of the rectification order
Summary
The case of Mount Velour Rubber Works (P) Ltd vs. Additional Commissioner revolved around the calculation of the limitation period for filing an appeal under Section 107 of the GST Act. The petitioner sought clarification on whether the limitation for filing the appeal should commence from the date of the rectification order. The Kerala High Court dismissed the writ petition but granted the petitioner the liberty to file an appeal against the impugned order under Section 107 of the GST Act, directing that the period of limitation should be calculated from the date of the rectification order.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. After some arguments, the Learned Counsel for the petitioner submits that he would like to withdraw the writ petition and file an appeal under Section 107 of the GST Act. However, he submits that since the rectification order Exhibit P-16 is dated 19.07.2023, therefore the limitation of filing the appeal should be counted with effect from 19.07.2023.
2. Ms. Reshmita Ramachandran, Learned Government Pleader has no objection to the said prayer of the Learned Counsel for the petitioner.
3. In the above circumstances, the present writ petition is dismissed as withdrawn with liberty to the petitioner to file an appeal against the impugned Exhibit P-16 order under Section 107 of the GST Act, 2017. The appellate authority should consider the question of limitation with effect from 19.07.2023, on which date the rectification order came to be passed.