M/S Mariyam Steels vs. Sales Tax Officer
Held
The High Court dismissed the petition after the Government Pleader confirmed that the Appellate Authority was constituted on 06.07.2017 and the online appeal facility was available from that date, a fact the petitioner's counsel could not dispute.
Facts
M/s Mariyam Steels challenged a penalty order issued under Section 129(3) of the SGST Act, arguing that no statutory remedy under Section 107 of the CGST Act was available due to the absence of an online appeal facility or alternate mode. A bank guarantee furnished for goods release was protected by an interim order.
Key Issues
Whether the petitioner was deprived of a statutory appeal remedy under Section 107 of the CGST Act against a penalty order due to the non-availability of an online appeal facility.
Sections Cited
Section 107, Section 129(3), Rule 140(2)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE EASWARAN S. FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946 WP(C) NO. 11159 OF 2018 PETITIONER: M/S MARIYAM STEELS XI/430E, CHERIYAKADAVU, KANNAMALI, KOCHI-682008, REPRESENTED BY ITS PROPRIETOR S.SAJAR. BY ADVS. SRI.BEJOY CHERIYAN SRI.P.C.JOSEPHCASPER RESPONDENTS: 1 SALES TAX OFFICER SQUAD NO.VI, STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, PALAKKAD-678 001. 2 THE MANAGER, STATE BANK OF INDIA LTD., THOPPUMPADY, KOCHI-682 005. 3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695
BY ADV. SRI.BIMAL.K.NATH, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.11159 of 2018 2 JUDGMENT Dated this the 12th day of April, 2024 This Writ Petition is filed challenging Exhibit P5 order passed by the Sales Tax Officer, Squad No. VI, of State Goods and Service Tax Department, Palakkad. This order is dated 18.02.2018. The grievance in the Writ Petition is that as against Exhibit P5, the petitioner has no statut
The judgment continues below.
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