Gold King Fashion Jewellery Vs Assistant Commissioner (Kerala High Court)
The Kerala High Court addressed a writ petition filed by Gold King Fashion Jewellery challenging orders passed by the Assistant Commissioner and the first Appellate Authority under Section 74 of the Central Goods and Services Tax Act, 2017. The petitioner contested the dismissal of their appeal against the original order. While acknowledging the availability of a second appeal to the Goods and Services Tax Appellate Tribunal (GSTAT), the petitioner approached the High Court due to the Tribunal’s non-constitution. The petitioner informed the court that 20% of the disputed tax had already been paid.
Considering the imminent notification of the GSTAT and the petitioner’s claim of partial tax payment, the High Court directed the petitioner to pursue the statutory remedy of a second appeal before the Tribunal. The court granted the petitioner 30 days from the Tribunal’s constitution and notification to file the appeal. This is contingent upon the petitioner paying an additional 10% of the disputed tax as mandated under Section 112(8)(b) of the CGST Act, if not already paid. The court further ordered a stay on all coercive recovery proceedings related to the initial order until the directed appeal is disposed of, provided the stipulated 10% payment is made. The writ petition was subsequently disposed of with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
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