M/S. Tamil Nadu Steel Tubes Limited vs. The State Tax Officer
Held
The Court directed that if the petitioner remits 10% of the demand, further recovery proceedings would be kept in abeyance. This interim relief is subject to any future orders from the Appellate Tribunal, and the 10% remitted will be credited towards the pre-deposit for the Tribunal appeal.
Facts
The petitioner challenged a penalty order and its rejection in first appeal. Aggrieved, the petitioner approached the High Court because the State Tax Appellate Tribunal, the next statutory appellate forum, had not yet been constituted, thereby preventing them from filing an appeal.
Key Issues
The key legal issue was the petitioner's inability to pursue their statutory appellate remedy before the State Tax Appellate Tribunal due to its non-constitution, and the consequent need for interim protection against recovery proceedings.
Sections Cited
Section 112(8)(b)
AI-generated summary — verify with the full judgment below
W.P(C) .22805/22 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 22ND DAY OF AUGUST 2022 / 31ST SRAVANA, 1944 WP(C) NO. 22805 OF 2022 PETITIONER/S: M/S. TAMIL NADU STEEL TUBES LIMITED 65, MERCURY APARTMENTS, 1ST FLOOR, PANTHEON ROAD, EGMORE, CHENNAI , REPRESENTED BY ITS DIRECTOR, M. T. ELUMALAI. , PIN - 600008 BY ADVS. HARISANKAR V. MENON MEERA V.MENON R.SREEJITH K.KRISHNA RESPONDENT/S: 1 THE STATE TAX OFFICER SQUAD NO. VI, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD., PIN - 678001 2 JOINT COMMISSIONER (APPEALS) STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD. , PIN - 678001 3 STATE TAX OFFICER FIRST CIRCLE, STATE GOODS AND SERVICES TAX DEPARTMENT, PALAKKAD. , PIN - 678001 4 THE COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, TAX TOWERS, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM , PIN - 695002 5 STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. , PIN - 695001 6 CITY UNION BANK LTD. GEORGE TOWN BRANCH, THAMBU CHETTY STREET, CHENNAI, REPRESENTED BY ITS MANAGER
W.P(C) .22805/22 2 OTHER PRESENT: 0 ADV. THUSHARA JAMES (SR GP) THIS WRIT PETITION (CIVIL) HAVI
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