Tasty Nut Industries vs. The State Tax Officer
Held
The High Court dismissed the writ petition because the petitioner failed to pay the mandatory 20% of the tax assessed, which is a prerequisite for maintaining a second appeal under the GST Act.
Facts
The petitioner challenged an appellate order (Ext.P3) before the High Court under Article 226 of the Constitution, as the GST Appellate Tribunal had not been constituted under the provisions of the GST Act.
Key Issues
Whether a writ petition challenging an appealable order can be maintained without paying the mandatory 20% pre-deposit required for a second appeal, even in the absence of a constituted GST Appellate Tribunal.
Sections Cited
Article 226, GST Act
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN MONDAY, THE 3RD DAY OF JUNE 2024 / 13TH JYAISHTA, 1946 WP(C) NO. 15703 OF 2022 PETITIONER/S: TASTY NUT INDUSTRIES 141, UNNAMALAKADA, CHANKAI, NATTALAAM, KANIYAKUMARI DISTRICT, TAMILNADU- 629 179, REPRESENTED BY ITS MANAGING PARTNER A. MUHAMMED NOUFAL BY ADVS. HARISANKAR V. MENON MEERA V.MENON RESPONDENTS: 1 THE STATE TAX OFFICER SQUAD NO. V, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM - 691 002. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM-691 002. 3 THE CHIEF MANAGER SOUTH INDIAN BANK LIMITED, KOLLAM BRANCH, KOLLAM-691 501 4 THE COMMISSIONER OF STATE GST TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM - 695002. 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM - 695001. 6 UNION OF INDIA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI - 110 001. BY JASMIN. M.M. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.06.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
2 WPC 15703/2022 JUDG
The judgment continues below.
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