Kerala HC Dismisses Petition: Failure to Deposit mandated GST Penalty

Tikendra Singh Rithal Vs State Tax Officer (Kerala High Court) In a recent judgment, the Kerala High Court addressed the case of Tikendra Singh Rithal vs. State Tax Officer regarding the failure to deposit the assessed penalty amount mandated by the GST Act. The petitioner, Tikendra Singh Rithal, had filed a writ petition challenging the order (Ext.P12) which required payment under Section 112 (1) of the CGST Act, 2017. This section stipulates that no appeal can proceed unless 20% of the disputed tax amount is paid. Despite orders from the court to maintain bank guarantees pending the petition...