Page 80 - GSTL_21st May 2020_Vol 36_Part 3

326 GST LAW TIMES [ Vol. 36
three months U/S. 107 of the OGST Act and, if the appeal is not filed within that
period, the competent appellate authority has necessary jurisdiction to condone
the delay up to a period of one month at best thereafter. When the Statute is clear
about the limitation, this Court, in exercise of the jurisdiction under Article 226 of
the Constitution of India, cannot direct the appellate authority to entertain the
appeal.
5. However, the petitioner, if so advised, may file a detailed representa-
tion before the CT & GST Officer - Opposite Party No. 3 within a period of three
weeks from today for restoration/reissuance/issuance of the Registration Certif-
icate. If such a representation is filed, the same shall be disposed of in accordance
with law, taking a liberal view of the matter, as the petitioner was indisposed for
a long time.
6. The petitioner along with the representation, is directed to rectify all
the defects and pay the balance tax, if any.
7. With the aforesaid observation, the writ application is disposed of.
8. Urgent certified copy of this Order be granted as per rules.
9. A free copy of this Order be supplied to the Learned Counsel for the
State, GST.
_______
2020 (36) G.S.T.L. 326 (Ker.)

IN THE HIGH COURT OF KERALA AT ERNAKULAM
Shri Amit Rawal, J.
K. SASILAL
Versus
FAST TRACK ASSESSMENT TEAM, SGST DEPTT.,
ALAPPUZHA
W.P. (C) No. 6857 of 2020 (F), decided on 16-3-2020
VAT Assessment under Fast Track - Reopening thereof - Limitation -
Impugned order levying additional tax and penalty issued by reopening
assessment completed 14 years ago under fast track assessment scheme - Mere-
ly because said scheme’s provisions did not mention any limitation period,
does not mean that general limitation provisions for escaped assessment
(5 years) would not be applicable - Even otherwise, assessment under said
scheme could have been reopened only on emergence of additional material
which is not forthcoming in this case - In view of aforesaid, impugned order of
reassessment quashed - Sections 17 and 19 of Kerala General Sales Tax Act,
1963 - Article 226 of Constitution of India. [paras 6, 7, 8, 9, 10]
Petition allowed
CASE CITED
Philips India Ltd. v. Assistant Commissioner — (2016) 96 VST 229 — Referred ............................. [Para 3]
REPRESENTED BY : S/Shri K.N. Sreekumaran, P.J. Anilkumar and
N. Santhoshkumar, Advocates, for the Petitioner.
Dr. Thushara James, Government Pleader, for the
Respondent.
GST LAW TIMES  21st May 2020  80