Judgment
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. 4161 OF 2024 PETITIONER/S:
MAHADEVA DISTRIBUTORS, VI/247, VANDANNOOR BUILDING, THALAPPALAM, PLASSANAL, PALA, KOTTAYAM, REPRESENTED BY IT'S PROPRIETOR SRI. B SURESH, PIN - 686579 BY ADVS.
AJI V.DEV ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENT/S:
1 THE STATE TAX OFFICER, STATE G.S.T DEPARTMENT, PALA, (PRESENTLY RE-DESIGNATED AS THE STATE TAX OFFICER, TAXPAYER SERVICES CIRCLE, STATE G.S.T.DEPARTMENT, MINI CIVIL STATION, PALA)., PIN - 686575 2 THE JOINT COMMISSIONER [APPEALS], STATE GOODS & SERVICES TAX DEPARTMENT, PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM, PIN - 686001 3 THE DEPUTY COMMISSIONER (RECOVERY), O/O THE JOINT COMMISSIONER, TAXPAYER SERVICES, STATE G S T DEPARTMENT, COLLECTORATE BUILDING, COLLECTORATE P.O, KOTTAYAM, PIN - 686002 4 THE STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, SECRETARIAT, THIRUVANTHAPURAM, PIN - 695001 SMT.JASMINE M.M., GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 26.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.4161/2024 -2- J U D G M E N T This writ petition has been filed primarily on account of the fact that the petitioner is unable to file a Second Appeal under Section 112 of the CGST/SGST Act against Ext.P2 order since the Tribunal has not been constituted so far. The petitioner has already remitted 20% of the amount required for maintaining the appeal in terms of the provisions contained in Section 112 (8) (b) of the CGST/SGST Act.
2.
A Division Bench of this court has recently disposed of W.P (C) No.12267/2024 directing constitution of the Tribunal under the CGST/SGST Act within a period of 4 months. The payment of the amount under Section 112 (8) (b) of the GST Act constitutes a stay of recovery of the balance amount in terms of the provisions contained in sub-section (9) of Section 112.
Therefore, this writ petition will stand disposed of directing that if the petitioner files appeal against Ext.P2 order before the Tribunal (as and when it is constituted) within a period of one month from the date on which the Tribunal is constituted, the appeal filed by the petitioner shall be treated as one filed within time and further proceedings for recovery of the amount as due in terms of order of assessment as confirmed by Ext.P2 order of the First Appellate Authority shall remain stayed till then the appeal is finally decided by the Tribunal Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.4161/2024 -3- APPENDIX OF WP(C) 4161/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE PROCEEDINGS OF ASSESSMENT ALONG WITH A SUMMARY OF THE SAME IN DRC-07 SO PASSED FOR THE YEAR 2017-18 DATED: 13.01.2022 Exhibit P2 TRUE COPY OF THE APPELLATE ORDER SO PASSED BY THE 2ND RESPONDENT DATED: 26-09-2022 Exhibit P3 TRUE COPY OF THE RECOVERY NOTICE ISSUED BY THE 3RD RESPONDENT DATED 28.12.2023 WITH ENGLISH TRANSLATION