Judgment
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 JUDGMENT This writ petition is filed before this Court challenging Ext.P3 order. Ext.P3 is appealable before the Tribunal. However, since no Tribunal has been constituted under the provisions of the GST Act, the petitioner has approached this Court under Article 226 of the Constitution. This Court on 26.02.2024 passed an order directing the petitioner to pay 30% of the tax assessed as condition for stay of recovery of amounts pursuant to Ext.P3.
2. This Court by order dated 09.04.2024 observed that since the petitioner has not paid the 20% of the tax assessed which is mandatory for maintaining Second Appeal, there is no interim order operating.
3. When the writ petition came up for consideration today, the learned counsel for the petitioner submits that
3 WPC 15703/2022 the petitioner has not paid 20% of the tax assessed.
Since payment of 20% of the tax assessed is mandatory for maintaining a Second Appeal and since the petitioner has not paid the said amount, the writ petition is dismissed.
Sd/- MURALI PURUSHOTHAMAN JUDGE al/-.
4 WPC 15703/2022 APPENDIX OF WP(C) 15703/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF BANK GUARANTEE ISSUED BY THE 3RD RESPONDENT.
Exhibit P2 COPY OF ORDER IN FORM GST MOV 09 ISSUED BY THE 1ST RESPONDENT.
Exhibit P3 COPY OF APPELLATE ORDER IN GSTA (KLM) NO. 26/2021 ORDER ISSUED BY THE 2ND RESPONDENT.
Exhibit P4 COPY OF ORDER IN W.P. (C) NO.
26638/2021 OF THIS HON'BLE COURT.