Pharmaceutical And Medical Devises Bureau Of INDIA (Pmbi) vs. The Assistant State Tax Officer
Held
The Court set aside the order rejecting the petitioner's appeal and directed the 1st respondent to upload an adjudication order in Form MOV-09 under Section 129(3) and a corresponding summary of order/demand in Form DRC-07 within 15 days. This action would enable the petitioner to file a fresh appeal under Section 107.
Facts
The petitioner was aggrieved by the non-issuance of an adjudication order in Form MOV-09 under Section 129(3) of the CGST/SGST Act, despite having made payment under Section 129(1)(a). This omission led to the rejection of their appeal filed under Section 107 as non-maintainable.
Key Issues
The key legal issue was whether an adjudication order under Section 129(3) is mandatory, even when payment is made under Section 129(1)(a), to enable a taxpayer to file an appeal under Section 107 of the CGST/SGST Act.
Sections Cited
Section 129, Section 129(1)(a), Section 129(3), Section 129(5), Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. MONDAY, THE 1ST DAY OF AUGUST 2022 / 10TH SRAVANA, 1944 WP(C) NO. 23980 OF 2022 PETITIONER: PHARMACEUTICALS AND MEDICAL DEVISES BUREAU OF INDIA (PMBI) (FORMERLY KNOWN AS BUREAU OF PHARMA PUBLIC SECTOR UNDERTAKINGS OF INDIA) 8/9TH FLOOR, BLOCK E-1, VIDEOCON TOWER, JHANADEWALAN EXTENSION, NEW DELHI-110 055, REPRESENTED BY ITS GENERAL MANAGER MR.RAVI KANT TIWARI. BY ADVS. ANIL D. NAIR TELMA RAJU EDATHARA VINEETA KRISHNAN P.K.BIJU RESPONDENTS: 1 THE ASSISTANT STATE TAX OFFICER SQUAD-IV, STATE GST DEPARTMENT, PALAKKAD, PIN-678 001. 2 THE JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT (KERALA), PALAKKAD, PIN-678 001. OTHER PRESENT: ADV. THUSHARA JAMES (SR.GP) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.08.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 23980 OF 2022 2 JUDGMENT
Petitioner has approached this Court being aggrieved by the fact that in respect of proceedings initiated under Section 129 of the Central Goods and Service Tax/ State Goods and Service Tax Act (CGST/SGST Act) an order under Section
The judgment continues below.
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