Sajayan vs. The Joint Commissioner (Appeals)
Held
The Court stayed further recovery proceedings for the disputed amounts. The petitioner was directed to file an appeal before the Appellate Tribunal once constituted, and recovery proceedings were deferred until the Tribunal decided the appeal.
Facts
The petitioner's appeal to the First Appellate Authority was rejected due to the non-constitution of the Tribunal, preventing a second appeal. The petitioner had already remitted 20% of the disputed amount as per statutory conditions.
Key Issues
Whether the petitioner can be prevented from filing a second appeal due to the non-constitution of the Tribunal. Whether recovery proceedings should be stayed pending the constitution of the Tribunal.
Sections Cited
Section 107, Section 112, Section 112 (8) (b)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
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
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