No appellate tribunal constituted by state: HC stay proceedings till constitution

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.

2. Heard the learned Senior Government Pleader also.

3. Having heard the learned counsel for the petitioner and the learned Senior Government Pleader and considering the facts and circumstances of the case and taking into consideration the fact that the Appellate Tribunal is likely to be constituted shortly, this writ petition will stand disposed of directing that if the petitioner has remitted 10% of the amount in dispute as contemplated by the provisions of Section 1 12(8)(b) of the CGST/SGST Acts, further recovery proceedings against the petitioner for recovery of amounts due under Ext.P1 as modified by Ext.P3 shall remain suspended till any appeal that may be filed by the petitioner is disposed of by the Appellate Tribunal (as and when it is constituted). This shall be subject to the condition that the petitioner shall file the statutory appeal before the Appellate Tribunal within a period of one month from the date on which the Appellate Tribunal is constituted.

Writ petition is disposed of as above.