Sam C Zacharia vs. The Assistant Commissioner
Held
The Court directed that all steps to enforce payment covered by the bank guarantee be kept in abeyance until two months after the GST Appellate Tribunal is constituted. This was conditional on the petitioner remitting the pre-deposit amount required under Section 112(8)(b) and keeping the bank guarantee alive, with the paid amount treated as compliance for the future appeal.
Facts
The petitioner faced an order under Section 129 and had their first appeal rejected. With the GST Appellate Tribunal not yet constituted, the petitioner sought to prevent the encashment of a bank guarantee furnished earlier, as they could not avail their statutory remedy of a second appeal under Section 112.
Key Issues
Whether the enforcement of a bank guarantee should be stayed when the statutory appellate forum (GST Appellate Tribunal) is not yet constituted, preventing the petitioner from filing a second appeal.
Sections Cited
Section 129, 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. TUESDAY, THE 6TH DAY OF DECEMBER 2022 / 15TH AGRAHAYANA, 1944 WP(C) NO. 39376 OF 2022 PETITIONER: SAM C ZACHARIA, AGED 49 YEARS, PROPRIETOR,VENUS PHOTO WORLD,D. NO 83, MAR MAKKIL CENTRE BUILDING, NEAR BISHOP PALACE, CHANGANACHERRY, PIN – 686 101. BY ADVS. R.MURALEEDHARAN K.P.JOSE PIOUS RESPONDENTS: 1 THE ASSISTANT COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, FIRST CIRCLE, CHANGANACHERRY, PIN – 633 542. 2 THE STATE TAX OFFICER, STATE GST DEPARTMENT, SQUAD NO. V, MATTANCHERRY AT PERUMBAVOOR, PIN – 633 542. 3 THE JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAX COMPLEX, PERUMANOOR, ERNAKULAM, PIN – 682 015. ADV. THUSHARA JAMES, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 06.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 39376 OF 2022 2 JUDGMENT The petitioner suffered Ext.P2 order at the hands of the 2nd respondent in proceedings under Section 129 of the CGST / SGST Acts. The first appeal filed by the petitioner before the 3rd respondent was rejected by Ext.P3 order. The remedy of the petitioner lies in filing a fur
The judgment continues below.
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