Joji Mathai Cherian Vs State Tax Officer (Kerala High Court)
The Kerala High Court addressed a case where a taxpayer, Joji Mathai Cherian, was unable to file a Goods and Services Tax (GST) appeal due to the non-constitution of the Goods and Services Tax Appellate Tribunal (GSTAT). The petitioner challenged an order of determination under Section 73 of the GST Act and a subsequent appellate order, citing the lack of a functional tribunal as the reason for invoking the High Court’s jurisdiction under Article 226 of the Constitution of India. The court, after hearing both the petitioner’s counsel and the Government Pleader, acknowledged the predicament faced by the taxpayer due to the delay in establishing the GSTAT.
Recognizing the genuine difficulty in pursuing the statutory remedy of appeal, the Kerala High Court disposed of the writ petition by granting the petitioner liberty to file an appeal before the GSTAT within 30 days from the date of its constitution. Furthermore, the court directed that if the petitioner complies with the condition stipulated in Section 112(8)(b) of the GST Act, which involves depositing 10% of the disputed tax amount, any further recovery proceedings related to the challenged orders would be stayed until the appeal is decided by the GSTAT. The court explicitly stated that this relief would be contingent upon the petitioner filing the appeal within the specified timeframe and making the required deposit. Failure to meet either of these conditions would result in the withdrawal of the benefit granted by the court’s order.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
