M/s EXOS IT MANAGEMENT PRIVATE LIMITED v. THE ASSISTANT ENFORCEMENT OFFICER, THE DEPUTY COMMISSIONER OF STATE TAX & GST (APPEALS) & ORS.

Introduction

This judgment highlights the procedural safeguards available to an appellant where a temporary GST registration created solely for filing an appeal expires before the appeal is decided. The Kerala High Court held that an assessee should not be deprived of pursuing the statutory appeal merely because the temporary registration had expired, thereby preventing access to communications regarding defects in the appeal. The Court directed the appellate authority to provide an opportunity to rectify the defects and dispose of the appeal within a fixed time frame.

Background of the Case

The petitioner, M/s Exos IT Management Private Limited, consigned goods from Telangana to its customer in Bangalore through a courier agency operating from Ernakulam.