Tikendra Singh Rithal Vs State Tax Officer (Kerala High Court)
In a recent judgment, the Kerala High Court addressed the case of Tikendra Singh Rithal vs. State Tax Officer regarding the failure to deposit the assessed penalty amount mandated by the GST Act.
The petitioner, Tikendra Singh Rithal, had filed a writ petition challenging the order (Ext.P12) which required payment under Section 112 (1) of the CGST Act, 2017. This section stipulates that no appeal can proceed unless 20% of the disputed tax amount is paid.
Despite orders from the court to maintain bank guarantees pending the petition’s disposal upon depositing 20% of the penalty, the petitioner failed to comply by the specified date. The court subsequently warned of dismissal if payment wasn’t made by April 9, 2024.
During the hearing, the petitioner’s counsel acknowledged non-compliance with both statutory requirements and court directives. Consequently, the Kerala High Court dismissed the writ petition due to non-payment, emphasizing adherence to statutory provisions and court orders under the GST Act.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner has filed this writ petition challenging Ext.P12 order. Ext.P12 order is appealable before the Appellate Tribunal under Section 112 (1) of the CGST Act, 2017. Section 112 (8) (b) provides that no appeal shall be filed under Section 112 (1) unless the appellant has paid a sum equal to 20% of the remaining amount of Tax in dispute.
