Godrej & Boyce Mfg.Co.LTD. vs. Assistant State Tax Officer
Held
The Court directed that the bank guarantee furnished by the petitioner shall not be invoked for a period of three months from the date the State Tax Appellate Tribunal is constituted, provided the petitioner keeps the bank guarantee alive. The petitioner is then required to seek appropriate relief from the Tribunal within this period.
Facts
The petitioner was aggrieved by the non-constitution of the State Tax Appellate Tribunal in Kerala, which prevented them from availing their statutory remedy under Section 112 of the CGST/SGST Act. They had provided a bank guarantee for a demanded amount after being proceeded against for a technical default, and the first appellate authority had confirmed the penalty.
Key Issues
The key issue was whether the encashment of a bank guarantee should be kept in abeyance when the statutory appellate tribunal (State Tax Appellate Tribunal) has not been constituted, thereby depriving the petitioner of their right to appeal under Section 112 of the CGST/SGST Act.
Sections Cited
Section 112
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 18TH DAY OF OCTOBER 2022 / 26TH ASWINA, 1944 WP(C) NO. 32951 OF 2022 PETITIONER: GODREJ & BOYCE MFG.CO.LTD. AGED 55 YEARS 2ND FLOOR, ANGELS ARCADE, COCHIN UNIVERSITY P O; SOUTH KALAMASSERY, KOCHIN. ERNAKULAM DISTRICT, REPRESENTED BY ITS SENIOR MANAGER FINANCE, SRI. REMESH PAI V P., PIN - 682022 BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.III, KOZHIKODE, PIN - 673006 2 STATE TAX OFFICER STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.III, KOZHIKODE, PIN - 673006 3 STATE OF KERALA STATE GOODS & SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY SECRETARY TO GOVERNMENT, PIN - 695001 4 COMMISSIONER (GST) MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI, PIN - 110001 5 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN, PIN - 682015 6 CENTRAL BANK OF INDIA PIROJSHA NAGAR, LBS MARG, VIKHROLI, MUMBAI, REPRESENTED BY ITS BRANCH MANAGER, PIN - 400079 ADV. THUSHARA JAMES (SR GP), ADV. K .M. ANEESH (SC C
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