Tikendra Singh Rithal vs. The State Tax Officer
Held
The High Court dismissed the writ petition. This was due to the petitioner's failure to make the mandatory 20% pre-deposit of the assessed tax/penalty, as required by Section 112(8)(b) of the CGST Act and as specifically directed by the Court.
Facts
The petitioner challenged an order (Ext.P12) which was appealable to the Appellate Tribunal under Section 112(1) of the CGST Act, requiring a 20% pre-deposit. As the Tribunal was not constituted, the petitioner filed a writ petition. The High Court directed the petitioner to deposit 20% of the assessed penalty, failing which the petition would be dismissed, but the petitioner failed to comply.
Key Issues
Whether a writ petition challenging an appealable order can be maintained when the petitioner fails to make the statutory pre-deposit required for an appeal. Whether non-compliance with a court order to make such a deposit warrants dismissal of the writ petition.
Sections Cited
Section 112(1), 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 MURALI PURUSHOTHAMAN TUESDAY, THE 4TH DAY OF JUNE 2024 / 14TH JYAISHTA, 1946 WP(C) NO. 7430 OF 2024 PETITIONER: TIKENDRA SINGH RITHAL, AGED 63 YEARS PROPRIETOR, M/S. BHAWAN SERVICES, 104/A, 3RD FLOOR, CBI MAIN ROAD, VASANTHAPPA BLOCK, GANGA NAGAR, BENGALURU, PIN – 560 032. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA ACHYUTH MENON PARVATHY MENON PADMANATHAN K.V. RESPONDENTS: 1 THE STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, MOBILE SQUAD, HOSDURG,KASARGOD, PIN – 683 101. 2 THE JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICES TAX DEPARTMENT, ERANHIPALAM, KOZHIKODE, PIN – 673 006. 3 THE BRANCH MANAGER, BANK OF BARODA, PALACE ORCHARDS BRANCH, SADASHIV NAGAR, BANGALORE, PIN – 560 080. 4 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110 001. W.P.(C) No. 7430 of 2024 : 2 : 5 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695 001. BY ADVS K.ANAND RESMITHA R. CHANDRAN, GOVERNMENT PLEADER. THIS WRIT PETITI
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