Judgment
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) HAVING COME UP FOR ADMISSION ON 22.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P(C) .22805/22 3 JUDGMENT Aggrieved by Ext.P2 order imposing penalty on the petitioner, the petitioner filed a first appeal before the 2nd respondent who rejected that appeal by Ext.P4 order. The petitioner has approached this Court being aggrieved by the fact that though the petitioner has a remedy before the State Tax Appellate Tribunal, the petitioner is not in a position to file such appeal on account of the fact that the Tribunal has not been constituted.
2.
Heard the learned counsel on both sides.
Having regard to the facts and circumstances of the case, this writ petition is disposed of directing that if the petitioner remits a sum equivalent to 10% of the demand in terms of Ext.P2, further proceedings for recovery of any amount due under that order shall be kept in abeyance. This will, however, be subject to any interim orders that may be passed by the Appellate Tribunal (as and when constituted) on the petitioner filing an appeal against the proceedings. The amount of 10% remitted by the petitioner shall be given credit to while deciding the amount paid by the petitioner for maintaining an appeal before the State Tax Appellate Tribunal in terms of Section 112(8)(b) of the CGST/SGST Act.
The writ petition is disposed of as above.
Sd/- GOPINATH P.
JUDGE okb/ //True copy// P.S. to Judge
W.P(C) .22805/22 4 APPENDIX OF WP(C) 22805/2022 PETITIONER EXHIBITS Exhibit P1 COPYOF BANK GUARANTEE ISSUED BY THE 6TH RESPONDENT BANK DTD. 16-04-2021 Exhibit P2 COPY OF ORDER IN FORM GST MOV 09 ISSUED BY THE 1ST RESPONDENT DTD. 30-04-2021 Exhibit P3 COPY OF ORDER ISSUED BY THE 3RD RESPONDENT DTD. 21-06-2021 Exhibit P4 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DTD. 09-05-2022 Exhibit P5 COPY OF JUDGMENT IN WRIT PETITION NO.
9688/2020 OF THE TELANGANA HIGH COURT DTD.
02-06-2021 Exhibit P6 COPY OF ORDER IN SLP NO. 21/2021 OF THE SUPREME COURT OF INDIA DTD. 12-01-2022 Exhibit P7 COPY OF ORDER IN WP (C) NO. 577/2021 OF TRIPURA HIGH COURT DTD. 24-08-2021