D.C.Mohankumar vs. The State Tax Officer (Intelligence)
Held
The High Court directed that if the petitioner files an appeal before the Appellate Tribunal within two weeks of its constitution, it shall be deemed timely and disposed of on merits. The interim order protecting the petitioner from recovery based on the 1st Appellate Authority's order will continue until the Tribunal disposes of the appeal.
Facts
The petitioner challenged an order passed by the 1st Appellate Authority under Section 107 of the CGST/SGST Acts. A second appeal could not be filed as the GST Appellate Tribunal, under Section 112, had not yet been constituted. The petitioner had already deposited 20% of the tax determined by the 1st Appellate Authority.
Key Issues
The key issue was the inability to file a second appeal against an order of the 1st Appellate Authority due to the non-constitution of the GST Appellate Tribunal, and the consequent need for interim protection against recovery.
Sections Cited
Section 107, Section 112, Section 112(8)(b)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. FRIDAY, THE 26TH DAY OF JULY 2024 / 4TH SRAVANA, 1946 WP(C) NO. 7991 OF 2023 PETITIONER: D.C.MOHANKUMAR, PROPRIETOR, JOHNSON BAKERY, PP-XIV/1076, 77, NH ROAD, POST OFFICE JUNCTION, PARASSALA, THIRUVANANTHAPURAM, PIN – 695 502. BY ADVS. RAHUL A. S.ANIL KUMAR (TRIVANDRUM) V.SATHEESH (S-3495) K.SUNDAR SABU C.J RESPONDENTS: 1 THE STATE TAX OFFICER (INTELLIGENCE), SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, NEYYATTINKARA, THIRUVANANTHAPURAM, PIN – 695 121. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN – 695 002. BY SMT.JASMINE M M, GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7991 OF 2023 2 JUDGMENT This writ petition has been filed challenging Ext.P3 order of the 1st Appellate Authority in an appeal under Section 107 of the CGST / SGST Acts and on the premise that no Appellate Tribunal has been constituted to enable the petitioner to file a 2nd appeal under Section 112 of the CGST / SGST Acts.
This Court
The judgment continues below.
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Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.