Judgment
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 suffered Ext.P1 order of assessment, which was partially modified in favour of the petitioner by Ext.P3 appellate order. The petitioner is aggrieved by the fact that the petitioner is unable to challenge Ext.P3 by filing an appeal under Section 112 of the CGST / SGST Acts as the Goods and Services Tax Appellate Tribunal has not been constituted.
2.
The learned Government Pleader submits that though the Goods and Services Tax Appellate Tribunal has not been constituted, the demands against the petitioner can be stayed only if the petitioner remits the amounts payable for maintaining an appeal before the Goods and Services Tax Appellate Tribunal in terms of Section 112(8)(b)of the CGST / SGST Acts. It is submitted that the petitioner is liable to deposit a sum of 20% of the disputed tax for maintaining an appeal under Section 112 of the CGST / SGST Acts.
3.
Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader for the respondents, this writ petition is disposed of directing that any
WP(C) NO. 28205 OF 2022 3 demands raised on the petitioner in terms of Ext.P1 order of assessment as modified by Ext.P3 shall be kept in abeyance on condition that the petitioner remits the amount payable by the petitioner under Section 112(8)(b) of the CGST / SGST Acts within a period of one month from the date of receipt of a certified copy of this judgment. As and when the Goods and Services Tax Appellate Tribunal is constituted, it will be open to the petitioner to challenge Ext.P3 by filing an appeal and at that time, any amount paid by the petitioner in terms of the directions contained in this judgment will be treated as amounts paid in compliance of the provisions entitled to Section 112(8)(b) of the CGST / SGST Acts.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE DK
WP(C) NO. 28205 OF 2022 4 APPENDIX OF WP(C) 28205/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPODNENT FOR THE YEAR 2017-18 DTD.
13-12-2021 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIOENR BEFORE THE 2ND RESPONDENT DTD. 23-12- 2021 Exhibit P3 COPY OF APPELLATE ORDER ISSUED BY THE 2ND RESPODNENT DTD,. 13-06-2022 Exhibit P4 COPY OF ORDER IN WP (C) NO.26638/2021 OF THIS HON'BLE HIGH COURT DTD. 26-11-2021