D. C. Mohankumar Vs State Tax Officer (Intelligence) (Kerala High Court)
The writ petition is filed by the petitioner as no appellate tribunal is so far constituted in the state and the petitioner being aggrieved from the orders passed by the lower authorities could not file further appeal before tribunal. It is further submitted that 10% of total amount is already remitted as pre-condition for filing appeal. On the other hand, counsel for the state submitted that state is likely to constitute tribunal in short span of time.
Finally, HC disposed of the writ petition by holding that recovery of amount demanded will remain stayed till the constitution of the tribunal.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
The petitioner suffered Ext.P1 order under the provisions of Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts) for the year 2019-2020. The petitioner preferred a first appeal, which was disposed of by Ext.P3 order granting partial relief to the petitioner. The petitioner is before this Court as the Appellate Tribunal to file a further appeal under Section 112 of the CGST/SGST Acts has not been constituted so far. It is the submission of the learned counsel for the petitioner that 10% of the amount in dispute, which has to be remitted for the purposes of maintaining an appeal under Section 1 12(8)(b) of the CGST/SGST Acts has already been remitted by the petitioner.
