Mahadeva Distributors vs. The State Tax Officer
Held
The Court directed that the petitioner could file the appeal within one month of the Tribunal's constitution, and it would be treated as timely. Recovery proceedings for the balance amount were stayed until the Tribunal decided the appeal, as the 20% pre-deposit under Section 112(8)(b) constitutes a stay under Section 112(9).
Facts
The petitioner was unable to file a Second Appeal under Section 112 of the CGST/SGST Act against an appellate order (Ext.P2) because the GST Tribunal had not yet been constituted. They had already remitted 20% of the amount required for maintaining the appeal.
Key Issues
The key issue was the inability to file a second appeal before the GST Tribunal due to its non-constitution, and the consequent challenge to recovery proceedings despite having made the mandatory pre-deposit for appeal.
Sections Cited
Section 112, Section 112 (8) (b), Section 112 (9)
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Heard together (2 matters)
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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.4161/202
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