Petition before High Court maintainable during pendency of formation of GST Appellate Tribunal

Manappuram Finance Ltd. Vs Assistant Commissioner (Kerala High Court)

Kerala High Court held that as the GST Appellate Tribunal is yet to be constituted, the petitioner entitled to exercise jurisdiction of the High Court under Article 226 of the Constitution of India.

Facts-

The petitioner is a non-banking finance company and is an assessee under the GST Regime. This writ petition has been filed challenging order in appeal to the extent it found that the petitioner is liable to pay tax on notice pay received from the former employees of the petitioner. The appellate authority upheld the orders of the original authority, which had rejected the claim for refund made by the petitioner for a refund of GST paid on notice pay received from the erstwhile employees. It is the case of the petitioner that since the GST Appellate Tribunal has not been constituted, the petitioner has no other remedy other than to approach this Court under Article 226 of the Constitution of India.

Conclusion-

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