Alavumkudy Moosan Alshas vs. The State Tax Officer
Held
The High Court directed that demands against the petitioner be kept in abeyance, conditional on the petitioner remitting the amount payable under Section 112(8)(b) within one month. The petitioner can file an appeal once the Tribunal is constituted, with the deposited amount treated as compliance.
Facts
The petitioner received an assessment order, which was partially modified by an appellate order. The petitioner was unable to file a second appeal under Section 112 of the CGST/SGST Acts because the Goods and Services Tax Appellate Tribunal had not been constituted.
Key Issues
Whether demands can be stayed when a taxpayer is unable to file an appeal before the GST Appellate Tribunal due to its non-constitution, and what conditions apply for such a stay, particularly regarding pre-deposit.
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. THURSDAY, THE 13TH DAY OF OCTOBER 2022 / 21ST ASWINA, 1944 WP(C) NO. 28205 OF 2022 PETITIONER: ALAVUMKUDY MOOSAN ALSHAS, AGED 34 YEARS, MUCHETH HOLLOW BLOCKS, NEAR HIGHER SECONDARY SCHOOL, 3/225- NATIONAL HIGHWAY,CHELLIKKAD, KANNADI, PALAKKAD – 678 701. BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD, PIN – 678 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GOODS & SERVICES TAX DEPARTMENT PALAKKAD, PIN – 678 001. 3 THE COMMSSIONER OF STATE GST, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM – 695 002. 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM – 695 001. 5 UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI – 110 001. ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.10.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 28205 OF 2022 2 JUDGMENT The petitioner
The judgment continues below.
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