Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 30TH DAY OF JULY 2024 / 8TH SRAVANA, 1946 WP(C) NO. 28074 OF 2023 PETITIONER/S:
NADUVATHETTU JOSEPH SUNNY, AGED 62 YEARS PROP:JOSE JOSEPH & CO, VP/III/220, NADUVATHETTU BUILDING, THADIYAMBADU IDUKKI, KERALA, PIN - 685602 BY ADVS.
K.N.SREEKUMARAN P.J.ANILKUMAR (A-1768) N.SANTHOSHKUMAR N.JAYAKUMAR RESPONDENT/S:
1 STATE TAX OFFICER, STATE GOODS AND SERVICE TAX DEPARTMENT, CHERUTHONI, IDUKKI, PIN - 685602 2 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM, PIN - 686001 3 STATE TAX OFFICER (ARREAR RECOVERY), STATE GOODS AND SERVICE TAX DEPARTMENT., KATTPANA SOUTH., IDUKKI, PIN - 685515 4 COMMISSIONER OF STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWERS, KILLIPPALAM,KARAMANA-P.O, THIRUVANANTHAPURAM, PIN - 695002 5 STATE OF KERALA, REPRESENTED BY THE LAW SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM*(R5 IS DELETED FROM THE PARTY ARRAY AS PER ORDER DATED 18/3/24 IN I.A1/24 IN WP(C)28074/2023.), PIN - 695001 6 CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, REPRESENTED BY ITS CHAIRMAN, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001
W.P (C) No.28074/2023 -2- 7 UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 8 GST COUNCIL., REPRESENTED BY ITS SECRETARY, 5TH FLOOR, TOWER II, JEEVAN BHARTI BUILDING, JANPATH ROAD, CONNAUGHT PLACE, NEW DELHI-110 001, PIN - 110001 BY ADV P.T.DINESH SMT. THUSHARA JAMES, SR. GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.28074/2023 -3- J U D G M E N T The petitioner suffered Ext.P1 order of assessment for the year 2017-18 under the provisions of the CGST/SGST Act. The first appeal filed by the petitioner has been rejected by Ext.P2 order. The petitioner is before this court as the petitioner is unable to file a second appeal under Section 112 the CGST/SGST Act.
2.
The learned counsel appearing for the petitioner submits that no amount is required to be deposited for maintaining an appeal as contemplated by the provisions of Section 112 (8) (b) of the CGST/SGST Act as the dispute is only regarding interest and penalty.
3.
Heard the learned Senior Government Pleader for respondents 1 to 4 and the learned Standing counsel for respondents 6 and 7.
4.
Having heard the learned counsel for the petitioner, learned Senior Government Pleader and the learned Standing counsel and since it is expected that the Tribunal for hearing appeals under Section 112 of the CGST/SGST Act will be constituted soon taking into consideration the directions of a Division Bench of this court in W.P (C) No.12267/2024, this writ petition will stand disposed of directing that if an appeal is filed within one month from the date on which the Tribunal is constituted, any recovery proceedings against the petitioner on account of Exts.P1 and Ext.P2 will remain suspended till the appeal is finally heard and disposed of by the Tribunal.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.28074/2023 -4- APPENDIX OF WP(C) 28074/2023 PETITIONER EXHIBITS Exhibit-P 1 TRUE COPY OF THE ORDER UNDER SECTION 73(9) OF THE SGST/CGST
ACT
2017
BEARING
NUMBER:
32BMUPS8834H1ZC/2017-18 DATED 02..08..2022 ISSUED BY THE 1ST RESPONDENT Exhibit-P 2 TRUE COPY OF THE ORDER DATED 29..05..2023 ISSUED BY THE 2ND RESPONDENT IN GSTA (IDK)36/2023-2017-18 DISMISSING THE APPEAL FILED BY THE PETITIONER AGAINST EXT-P1.
Exhibit -P3 TRUE COPY OF THE RECOVERY NOTICE NO: IDKAR/GST- 14/2023-24 DATED 10..08..2023 ISSUED BY THE 3RD RESPONDENT Exhibit-P 4 TRUE COPY OF THE CIRCULAR NO: 132/2/2020-GST DATED 18..03..2020 ISSUED BY THE 6TH RESPONDENT Exhibit-P 5 TRUE COPY OF THE RECOMMENDATIONS OF THE 50TH MEETING CONDUCTED BY 8TH RESPONDENT