Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 28TH DAY OF SEPTEMBER 2022 / 6TH ASWINA, 1944 WP(C) NO. 29724 OF 2022 PETITIONER/S:
NOUFAL SALAM, AGED 48 YEARS PROPRIETOR, M/S. ROYAL FOOD EXPORTERS VP-VII/558, PATTATHIL,AYATHIL, KOLLAM , PIN - 691201 BY ADVS.
HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S:
1 THE ASST. COMMISSIONER, SPECIAL CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM , PIN - 691002 2 THE JOINT COMMISSIONER OF STATE TAX (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, TAXESCOMPLEX, KOLLAM, PIN - 691002 3 THE COMMISSIONER OF STATE GST, STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM,KARAMANA, THIRUVANANTHAPURAM , PIN - 695002 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM , PIN - 695001 5 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI , PIN - 110001 ADV. THUSHARA JAMES (SR GP), ADV. S. MANU (ASGI) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28.09.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 29724 OF 2022 2 JUDGMENT
Petitioner suffered Ext.P1 order of assessment, which has been confirmed by the First Appellate Authority as per Ext.P3 appellate order. The remedy of the petitioner against Ext.P2 lies in filing a second appeal before the Goods and Service Tax Appellate Tribunal which has not yet been constituted. The petitioner, apprehends recovery, pending constitution of the Goods and Service Tax Appellate Tribunal and before the petitioner has a chance to file an appeal before the said Tribunal.
2.
Learned Senior Government Pleader points out that in terms of Section 112(8)(b) of CGST/SGST Act, the petitioner has to deposit an amount equivalent to 20% of the disputed demand to sustain an appeal before the Goods and Service Tax Appellate Tribunal. It is submitted that the demands against the petitioner can be stayed only if the petitioner remits a sum equivalent to 20% of the disputed demand.
3.
Having regard to the facts and circumstances of the case and considering the submissions made by either side and also taking into account orders passed in similar cases by this Court, it is directed that on the petitioner remitting a sum
WP(C) NO. 29724 OF 2022 3 equivalent to 20% of the disputed demand, all further proceedings for recovery of amounts due under Ext.P1 order of assessment as confirmed by Ext.P3 order of the First Appellate Authority shall remain stayed. Any amount remitted by the petitioner, as above, will be treated as compliance of the amount required to be deposited in terms of Section 112(8)(b)of the CGST/SGST Acts.
The writ petition is disposed of as above.
sd/- GOPINATH P.
JUDGE ajt
WP(C) NO. 29724 OF 2022 4 APPENDIX OF WP(C) 29724/2022 PETITIONER EXHIBITS Exhibit P1 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DTD. 18-11-2019 Exhibit P2 COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DTD. 13-01-2020 Exhibit P3 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD,. 26-05-2022