M/S. Artech Realtors Private Limited vs. Joint Commissioner (Appeals)
Held
The High Court directed that the bank guarantee furnished by the petitioner shall not be encashed, provided the petitioner pays the pre-deposit amount required under Section 112(8)(b) of the CGST/SGST Acts within two weeks. This interim protection is valid until two months after the constitution of the State Appellate Tribunal, subject to keeping the bank guarantee alive.
Facts
The petitioner's appeal against an order passed under Section 129 of the CGST/SGST Acts was rejected. As the Appellate Tribunal is yet to be constituted, the petitioner sought to prevent the encashment of a bank guarantee furnished during the original proceedings while awaiting the opportunity to file a statutory appeal.
Key Issues
The primary issue was whether interim protection against the encashment of a bank guarantee could be granted to a taxpayer awaiting the constitution of the GST Appellate Tribunal to file an appeal, subject to the statutory pre-deposit conditions.
Sections Cited
Section 129, 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 GOPINATH P. THURSDAY, THE 12TH DAY OF JANUARY 2023 / 22ND POUSHA, 1944 WP(C) NO. 1058 OF 2023 PETITIONER: M/S. ARTECH REALTORS PRIVATE LIMITED, 24/2014 1, ARTECH HOUSE, C.V. RAMAN PILLAI ROAD, THYCAUD, THIRUVANANTHAPURAM,KERALA – 695 014, REP.BY MANAGING DIRECTOR. BY ADV MANOJ PILLAI RESPONDENTS: 1 JOINT COMMISSIONER (APPEALS), STATE G.S.T. DEPARTMENT, 3RD FLOOR, TAX TOWERS, KARAMANA . P.O., THIRUVANANTHAPURAM – 695 002. 2 ASSISTANT COMMISSIONER (WORKS CONTRACT) STATE GST DEPARTMENT, THIRUVANANTHAPURAM. 3 STATE TAX OFFICER, SQUAD NO. 4, KERALA GOODS AND SERVICE TAX DEPARTMENT, NEW PUBLIC OFFICE BUILDING, C-BLOCK, 2ND FLOOR, THIRUVANANTHAPURAM – 695 001. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 1058 OF 2023 2 JUDGMENT The petitioner suffered Ext.P9 order under the provisions of Section 129 of the CGST / SGST Acts. The petitioner preferred an appeal before the first appellate authority and that appeal was rejected by Ext.P13 order dated 12.08.2020. 2. The learned counsel appearing for the
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