Kerala High Court
Pappachan Chakkiath vs Assistant Commissioner on 1 February, 2024
Author: Dinesh Kumar Singh
Bench: Dinesh Kumar Singh
WP(C) No.3283/2024 1/3 Order Date : 01-02-2024
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
Thursday, the 1st day of February 2024 / 12th Magha, 1945
WP(C) NO. 3283 OF 2024
PETITIONER:
PAPPACHAN CHAKKIATH, AGED 68 YEARS, S/O KOCHAPPU, XIV/212, 213, 214,
VARAPUZHA, VARAPUZHA P.O., ERNAKULAM DISTRICT, PIN - 683517.
RESPONDENTS:
1. ASSISTANT COMMISSIONER CTO, NORTH PARAVUR, OFFICE OF THE ASSISTANT
COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT - KERALA, NORTH
PARAVUR, , PIN - 683513.
2. THE JOINT COMMISSIONER (APPEALS) SGST DEPARTMENT ERNAKULAM AT
MATTANCHERRY, KOCHI, PIN-682002.
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to stay Exhibit P4 and Exhibit P13 orders pending the final
disposal of this writ petition (c).
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S. YASH THOMAS MANNULLY & SOMAN P.PAUL, Advocates for the petitioner,
the court passed the following:
WP(C) No.3283/2024 2/3 Order Date : 01-02-2024
DINESH KUMAR SINGH, J.
...................................................................
WP(C) No. 3283 of 2024
.....................................................................
Dated this the 1st day of February, 2024
ORDER
The petitioner has approached this court under Article 227 of the
Constitution of India, impugning Exts.P1 and P13 appellate and
assessment orders passed under the provisions of GST / CGST Act,
2017. The petitioner has approached this court as GST Tribunal has not
yet constituted and there is no other forum to impugn Ext.P13 by the
petitioner.
2.Under Section 112(8) of the GST / CGST Act, 2017, the condition
precedent for entertaining the second appeal is deposition 20% of the
assessed tax. Learned counsel for the petitioner submit that the
petitioner will remit 20% further tax amount as assessed as per Ext.P1
order, within period of one month from today. Subject to remitting of
20% further tax amount as assessed under Ext.P1 order, the recovery of
further amount shall be kept in abeyance, till the disposal of the writ
petition.
The respondents are directed to file the counter affidavit within a
period of four weeks.
Post on 04.03.2024.
Sd/-
DINESH KUMAR SINGH
JUDGE
SJ
WP(C) No.3283/2024 3/3 Order Date : 01-02-2024
APPENDIX OF WP(C) 3283/2024
Exhibit P1 TRUE COPY OF SHOW CAUSE NOTICE DATED 16-08-2022
Exhibit P2 TRUE COPY OF PROCEEDINGS NUMBERED
32ACYPC0739L1ZD/2017-18 DATED 16-08-2022 OF RESPONDENT
NO.1
Exhibit P3 TRUE COPY OF REPLY AFFIDAVIT DATED 13-09-2022 FILED BY
THE PETITIONER BEFORE RESPONDENT NO.1
Exhibit P4 TRUE COPY OF ORDER DATED 11-10-2022 ISSUED BY
RESPONDENT NO.1
Exhibit P5 TRUE COPY OF PROCEEDINGS IN ORDER NO.
32ACYPC0739L1ZD/2017-18 DATED 11-10-2022
Exhibit P6 TRUE COPY OF NOTIFICATION DATED 05-07-2022 NUMBERED
13/2022 - CENTRAL TAX
Exhibit P7 TRUE COPY OF NOTIFICATION NO 35/2020 - CENTRAL TAX
DATED 03-04-2020
Exhibit P8 TRUE COPY OF NOTIFICATION NO 14/2021 - CENTRAL TAX
DATED 01-05-2021
Exhibit P9 TRUE COPY OF JUDGMENT DATED 11-01-2023 IN W.P.(C) NO.
816 OF 2023 OF THIS HON'BLE COURT
Exhibit P10 TRUE COPY OF STATUTORY FIRST APPEAL
Exhibit P11 TRUE COPY OF JUDGMENT DATED 13-03-2023 IN W.A NO. 552
OF 2023 OF THIS HON'BLE COURT
Exhibit P12 TRUE COPY OF THE ARGUMENT NOTE FILED BEFORE THE FIRST
APPELLATE AUTHORITY
Exhibit P13 TRUE COPY OF THE ORDER DATED 30-09-2023 OF THE FIRST
APPELLATE AUTHORITY (RESPONDENT NO. 2) IN GSTA NO
GSTA-39/2023
Exhibit P14 TRUE COPY OF NOTIFICATION NO 9 OF 2023 - CENTRAL TAX
DATED 31-03-2023
