Noufal Salam vs. The Asst. Commissioner
Held
The Court directed a stay on all further recovery proceedings, conditional on the petitioner remitting 20% of the disputed demand. This deposit will be considered compliance with the pre-deposit requirement under Section 112(8)(b) for filing an appeal once the Tribunal is constituted.
Facts
The petitioner's assessment order was confirmed by the First Appellate Authority. Facing recovery proceedings, the petitioner sought relief as the Goods and Service Tax Appellate Tribunal, where a second appeal would lie, had not yet been constituted.
Key Issues
The key legal issue was providing interim relief and staying recovery proceedings for a taxpayer whose second appeal remedy was unavailable due to the non-constitution of the GST Appellate Tribunal.
Sections Cited
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. 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
The judgment continues below.
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