Annamalai Arunachalam vs. State Of Kerala
Held
The Court directed the petitioner to deposit 20% of the remaining disputed tax as per Section 112(8)(b) of the CGST/SGST Act within one month. Upon such deposit, recovery proceedings would be kept in abeyance for a period up to two months after the constitution of the Appellate Tribunal.
Facts
The petitioner challenged assessment orders for 2018-19 and 2019-20, which were upheld or modified by the First Appellate Authority. Recovery proceedings were initiated, but the petitioner was unable to file a second appeal as the Goods and Services Tax Appellate Tribunal had not yet been constituted.
Key Issues
Whether recovery proceedings can be stayed when the GST Appellate Tribunal is not constituted, preventing a second appeal, and what conditions should be imposed for such a stay.
Sections Cited
Section 112, 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. WEDNESDAY, THE 21ST DAY OF DECEMBER 2022 / 30TH AGRAHAYANA, 1944 WP(C) NO. 39092 OF 2022 PETITIONER: ANNAMALAI ARUNACHALAM, AGED 55 YEARS, S/O ANNAMALAI CHETTIYAR PROPRIETOR OF M/S VITTUNIYAR AGENCIES, 9/405M, BOYATHARA, KOZHINJAMPARA, PALAKKAD- 678 555. RESIDING AT ANANDANTHERUVU, NALLEPPULLY, CHITTUR, PALAKKAD- 678 553. BY ADVS. K.P.PRADEEP HAREESH M.R. SANAND RAMAKRISHNAN T.T.BIJU T.THASMI M.J.ANOOPA SANU S MALAKEEL RESPONDENTS: 1 STATE OF KERALA REPRESENTED BY ITS SECRETARY TAXES, GOVERNMENT SECRETARIATE, THIRUVANANTHAPURAM, PIN – 695 001. 2
STATE TAX OFFICER SQUAD III- KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD, PIN – 678 001. 3
DEPUTY COMMISSIONER OF STATE TAX(INTELLIGENCE), KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GST COMPLEX, BEHIND CIVIL STATION, PALAKKAD, PIN – 678 001. W.P.(C)No.39092/2022 2 4 THE JOINT COMMISSIONER (APPEALS), KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, STATE GST COMPLEX , BEHIND CIVIL STATION, PALAKKAD, PIN – 678 001. 5 ASSISTANT
The judgment continues below.
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