M/S. Godrej & Boyce Mfg. Co. LTD. vs. State Tax Officer
Held
The Court directed that the bank guarantee furnished by the petitioner shall not be invoked for a period of three months from the date the State Tax Appellate Tribunal is constituted, provided the petitioner keeps the guarantee alive. The petitioner is entitled to seek appropriate relief from the Tribunal upon its constitution.
Facts
The petitioner was aggrieved by the non-constitution of the State Tax Appellate Tribunal under the CGST/SGST Act, which prevented them from availing their statutory remedy under Section 112. They had furnished a bank guarantee after being proceeded against for a technical default, and the time for preferring an appeal to the Tribunal had expired.
Key Issues
Whether the invocation of a bank guarantee furnished by an assessee should be kept in abeyance when the statutory appellate tribunal under the CGST/SGST Act has not been constituted, thereby preventing the assessee from filing a second appeal.
Sections Cited
Section 112
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 4TH DAY OF JULY 2022 / 13TH ASHADHA, 1944 WP(C) NO. 21684 OF 2022 PETITIONER: M/S. GODREJ & BOYCE MFG. CO. LTD., 2ND FLOOR, ANGELS ARCADE, COCHIN UNIVERSITY P O; SOUTH KALAMASSERY, KOCHIN - 682 022, ERNAKULAM DISTRICT, REPRESENTED BY ITS SENIOR MANAGER FINANCE, SRI. REMESH PAI V P. BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MOBILE SQUAD, HOSDURG, KASARGOD - 671 315. 2 STATE OF KERALA, STATE GOODS & SERVICE TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001, REPRESENTED BY SECRETARY TO GOVERNMENT. 3 COMMISSIONER (GST), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI - 110 001. 4 JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM, COCHIN - 682 015. 5 CENTRAL BANK OF INDIA, PIROJSHA NAGAR, LBS MARG, VIKHROLI, MUMBAI - 400 079, REPRESENTED BY ITS BRANCH MANAGER. OTHER PRESENT: ADV. DR. THUSHARA JAMES (SR GP), SRI. K.M. ANEESH (SC) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04.07.2022, THE COURT ON THE SAME DAY DELIVE
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