K. Prasad Kini Vs State Tax Officer (Kerala High Court)
The Kerala High Court considered a writ petition by an assessee under the CGST Act, 2017 challenging an appellate authority’s order rejecting a first appeal under Section 107 against an assessment order under Section 73 for 2017-18. The petitioner had approached the Court because the appellate tribunal under Section 112 had not been constituted. During the proceedings, the Government Pleader informed the Court that the tribunal had since been constituted and the petitioner could pursue the statutory remedy. The High Court accordingly disposed of the writ petition, directing the petitioner to file an appeal under Section 112 before the tribunal within 60 days. The Court further directed that, while filing the appeal, the petitioner must satisfy the pre-deposit requirement prescribed under Section 112.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
Heard Sri.A.Krishnan, the learned counsel for the petitioner, as well as Smt.Harima Hariharan, the learned Government Pleader.
2. The petitioner is an assessee under the Central Goods and Services Tax Act, 2017 (for short ‘the Act’). Against an assessment order under Section 73 of the Act for the period 2017-18, the petitioner has preferred a first appeal before the appellate authority under Section 107 of the Act. By the order at Ext.P2, the appellate authority has sought to reject the appeal filed by the petitioner. Against this order, the petitioner has a remedy of further appeal under Section 112 of the Act. The petitioner has approached this Court through the captioned writ petition, pointing out that the tribunal under Section 112 of the Act has not been constituted. It is in such circumstances that the writ petition was admitted, granting an interim order as prayed for.
3. Today, it is pointed out by the learned Government Pleader that the tribunal has since been constituted, and the petitioner can file an appeal under the Statute.
In view of the afore, this writ petition would stand disposedof as under:-
i. The petitioner to file an appeal under Section 112 of the Act before the tribunal within a period of 60 days from today.
ii. While filing the appeal as above, the petitioner is also required to satisfy the pre-deposit mandated under the provisions of Section 112 of the Act.
