Satyam Steels Vs Assistant Commissioner
Date: November 30, 2023
Subject Matter
Writ dismissed as the petitioner has already availed the statutory remedy
Summary
Satyam Steels filed a writ petition challenging the denial of transitional credit under Section 140(3) of the Central Goods and Services Tax Act, 2017/Kerala Goods & Services Tax Act, 2017. During the pendency of the writ petition, the Central Board of Indirect Taxes and Customs issued a GST notification extending the limitation for filing an appeal by three months. The petitioner then filed an appeal under Section 107 of the GST Act against the impugned order. The court, upon learning about the filing of the appeal, disposed of the writ petition, directing the speedy resolution of the appeal by the Additional Commissioner (Appeals) of the CGST, Kochi.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The present writ petition has been filed impugning the order-in-original dated 10.3.2023 in Ext.P8 denying the transitional credit under Section 140(3) of the Central Goods and Services Tax Act, 2017/Kerala Goods & Services Tax Act, 2017. Learned counsel for the petitioner submits that during the pendency of this writ petition, the Central Board of Indirect Taxes and Customs had issued notification on 31.7.2023 extending the limitation for filing appeal by three (3) months from the date of issuance of the notification. Taking the benefit of the said notification, the petitioner has already filed appeal under Section 107 of the Central Goods and Services Tax Act, 2017 against the impugned Ext.P8 order before the Additional Commissioner (Appeals) of CGST, Kochi.
2. Since the petitioner has already availed the statutory remedy of appeal against the impugned order, Ext.P8, keeping this writ petition pending on the files of this Court does not appear to be proper. Therefore, the present writ petition is disposed of with direction to the Additional Commissioner (Appeals) of the CGST, Kochi to decide the appeal filed by the petitioner against the impugned Ext.P8 order dated 10.3.2023 expeditiously, in accordance with law.
With the aforesaid direction, the present writ petition stands finally disposed of. Pending interlocutory application, if any, in the present writ petition stands dismissed.