G M G Electric vs. The Assistant State Tax Officer
Held
The High Court directed the 3rd respondent (Joint Commissioner (Appeals)) to consider and pass orders on the petitioner's appeal (Ext.P5) within two months from the date of receiving the judgment, after providing an opportunity of hearing to the petitioner.
Facts
The petitioner challenged an assessment order issued under the CGST/SGST Acts by filing an appeal before the Joint Commissioner (Appeals). Having made the necessary pre-deposit and secured the demand with a bank guarantee, the petitioner sought a direction for the expeditious disposal of their pending appeal.
Key Issues
The primary issue was whether the High Court should direct the appellate authority to expeditiously dispose of an appeal against an assessment order, given that the petitioner had complied with pre-deposit requirements and secured the demand.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 9TH DAY OF JANUARY 2023 / 19TH POUSHA, 1944 WP(C) NO. 515 OF 2023 PETITIONER: G M G ELECTRIC, 66/3506, JOS TRUST BUILDING, CHITTOOR ROAD, ERNAKULAM – 682 035, ERNAKULAM DISTRICT. REPRESENTED BY MR. GIJO GEORGE-PROPRIETOR. BY ADV JOSEPH JERARD SAMSON RODRIGUES RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, STATE GOODS & SERVICES TAX DEPARTMENT, THRISSUR - 680 004, THRISSUR DISTRICT. 2 THE ASSISTANT COMMISSIONER (INTELLIGENCE), SQUAD NO.V, STATE GOODS & SERVICES TAX DEPARTMENT, THRISSUR – 680 004, THRISSUR DISTRICT. 3 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT, THEVARA, SGST COMPLEX, KOCHI – 682 015, ERNAKULAM DISTRICT. BY ADV.THUSHARA JAMES, SR.GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 09.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 515 OF 2023 2 JUDGMENT The petitioner suffered Ext.P3 order of assessment under the provisions of the CGST / SGST Acts. The petitioner has filed Ext.P5 appeal before the 3rd respondent challenging Ext.P3 order. The petitioner has also made the necessary pre-deposit an
The judgment continues below.
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