IN THE HIGH COURT OF KERALA AT ERNAKULAM
Devan Ramachandran, BASANT BALAJI, JJ
SHAZIL SHARIFF – Appellant
Versus
THE CHIEF COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE – Respondent
WA NO. 191 OF 2026 | WP(C) NO.40805 OF 2025
| Table of Content |
|---|
| 1. appeal challenged on statutory grounds and status. (Para 1 , 2 , 4) |
| 2. response on the appeal's status and issues. (Para 3) |
| 3. clarification on limitations as non-finding. (Para 5) |
| 4. closure of appeal without merits discussion. (Para 6 , 7) |
JUDGMENT Devan Ramachandran, J.
We find this Appeal - filed against the judgment of the learned Single Judge in WP(C)No.40805/2025 - to be wholly incapable of being entertained at this stage because, it is conceded expressly by the learned counsel for the appellant – Sri.Muhammed Shafi M, that the statutory Appeal which had been pending at the time when this Court delivered judgment has been subsequently dismissed.
2. However, the submissions of the learned counsel for the appellant is that the learned Single Judge has, in the impugned judgment, virtually gone to the extent of saying that Ext.P6 Appeal is not maintainable because of delay; and consequently, that the competent statutory Authority has dismissed it on the same ground.
3. Sri.V.Gireesh Kumar – learned Central Government Counsel, in response, submitted that he does not have instructions whether Ext.P6 has been rejected; but that, at the time when the judgment was delivered, it was pending.
4. When we evaluate the totality of circumstances, on the touchstone of the reliefs sought for in this Appeal, it becomes luculent that, even though the appellant had challenged Exts.P2 and P3, he admitted that Ext.P6 Appeal against it was pending; and had, therefore, sought an alternative plea that the latter be directed to be disposed of within a time frame.
5. It is only in the consideration of the afore alternative plea, that the learned Single Judge alluded to the rigour of limitation against Ext.P6; but we do not think that it was intended to be an affirmative finding. We declare so.
6. Be that as it may, when the appellant admits that he has filed Ext.P6 Appeal against Exts.P2 and P3, it was obviously not possible for this Court to enter into the merits of the former.
7. As far as the statutory Appeal is concerned, if the same is pending, the appellant has the right to pursue it; and if the same has been dismissed, he must challenge it appropriately.
In the afore circumstances, we close this Appeal without entering into the merits of any of the rival contentions.
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