The High Court granted liberty to the petitioner to withdraw the writ petition and approach the statutory authority for a first appeal under the Central GST Act, noting the petition was filed beyond limitation.
Liberty granted to petitioner to withdraw writ petition and approach statutory authority for first appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.11497 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.04.2023
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.No.11497 of 2023
and W.M.P.Nos. 11385 & 11391 of 2023
K.Mohan
.. Petitioner
vs
.. Respondents
Petition filed under Article 226 of the Constitution of India praying to issue writ of certiorari to call for the records connected with Order-in-Original No.15/2022 ST JC dated 30.08.2022 passed by the 1st respondent herein and to quash the same for having been passed in gross violation to the principles of natural justice, contrary to law and without jurisdiction.
For Petitioner : Mr.N.Viswanathan
For Respondents : Mr.Mohanamurali Senior Panel Counsel
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W.P.No.11497 of 2023
ORDER
This writ petition has been instituted beyond limitation provided for filing of statutory appeal under the Central Goods and Services Tax Act, 2017.
20.04.2023
Index:Yes/No Neutral Citation:Yes ssm
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W.P.No.11497 of 2023
To:
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W.P.No.11497 of 2023
DR. ANITA SUMANTH,J.
ssm
W.P.No.11497 of 2023
20.04.2023
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2 issues framed by the court
Whether the High Court should exercise jurisdiction to issue writ of certiorari when the writ petition is filed beyond the limitation period for statutory appeal.
Whether the petitioner can be granted liberty to approach the statutory authority for first appeal despite dismissal of the writ petition.
K.Mohan
The Joint Commissioner of GST & Central Excise
The Assistant Commissioner of GST & Central Excise
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
