Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P.
TUESDAY, THE 30TH DAY OF JULY 2024 / 8TH SRAVANA, 1946 WP(C) NO. 16023 OF 2024 PETITIONER/S:
SAJAYAN, AGED 42 YEARS S/O. SIVAN, 'KAILASAM' ERUVA WEST, ERUVA P.O., KAYAMKULAM, ALAPPUZHA, PIN - 690502 BY ADVS.
S.SHANAVAS KHAN S.INDU KALA G.NAMBIAR RESPONDENT/S:
1 THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT, KOTTAYAM, PIN - 686002 2 THE STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, MINI CIVIL STATION, KAYAMKULAM, ALAPPUZHA, PIN - 690502 SMT. JASMINE M.M, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P (C) No.16023/2024 -2- J U D G M E N T The petitioner suffered Ext.P1 order of assessment under the CGST / SGST Act for the year 2017-18. The petitioner preferred an appeal under Section 107 of the CGST / SGST Act before the First Appellate Authority who rejected the appeal by Ext.P4 order as the Tribunal has not been constituted so far, as a result of which the petitioner is unable to exercise his right to file a second appeal under Section 112 of the CGST/SGST Act.
2.
Pursuant to the interim order of this court on 30-04-2024 the petitioner has already remitted 20% of the disputed amount as a condition for stay going by the provisions of Section 112 (8) (b) of the CGST/SGST Act.
Taking aforesaid into consideration, this writ petition will stand disposed of directing that further proceedings for recovery of disputed amounts as assessed under Ext.P1 order of assessment and confirmed by Ext.P4 order of the First Appellate Authority shall remain stayed. The petitioner shall file an appeal before the Appellate Tribunal as and when it is constituted within a period of one month from the date on which the Tribunal is constituted. The proceedings for recovery of any further amount from the petitioner shall be deferred till the appeal to be filed by the petitioner (as above) is finally decided by the Tribunal.
Sd/- GOPINATH P.
JUDGE AMG
W.P (C) No.16023/2024 -3- APPENDIX OF WP(C) 16023/2024 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE ORDER 32E CPPS 7246B1ZF/2017-2018 DATED 01/09/2022 OF THE 2ND RESPONDENT Exhibit P2 TRUE COPY OF THE APPEAL MEMORANDUM DATED 26/12/2022 SUBMITTED BEFORE THE 1ST RESPONDENT Exhibit P3 TRUE COPY OF THE APPLICATION DATED 17/01/2024 FILED BY THE COUNSEL FOR THE PETITIONER BEFORE 1ST RESPONDENT Exhibit P4 TRUE COPY OF THE ORDER DATED 09/02/2024 IN GSTA (ALPY) 50/2023 OF THE 1ST RESPONDENT