Kerala High Court
Chirayinkil Service Co-Operative Bank ... vs The Assistant Commissioner Of Central ... on 24 October, 2024
Author: P Gopinath
Bench: P Gopinath
2024:KER:79296
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE GOPINATH P.
THURSDAY, THE 24TH DAY OF OCTOBER 2024 / 2ND KARTHIKA, 1946
WP(C) NO. 26596 OF 2024
PETITIONER:
CHIRAYINKIL SERVICE CO-OPERATIVE BANK LTD.,
CP 6/591, POST OFFICE ROAD, CHIRAYINKEEZHU,
THIRUVANANTHAPURAM,REPRESENTED BY ITS SECRETARY,
MR.VIJAYAKUMAR.V, PIN - 695304.
BY ADVS.
ADITYA UNNIKRISHNAN
PRIYADARSINI S.
BINISHA BABY
ANIL D. NAIR (SR.)
RESPONDENTS:
1 THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL
EXCISE,
THIRUVANANTHAPURAM NORTH DIVISION, P.B.NO.13, GST
BHAVAN, PRESS CLUB ROAD, THIRUVANANTHAPURAM,
PIN - 695001.
2 JOINT COMMISSIONER (APPEALS),
OFFICE OF THE COMMISSIONER (APPEALS),CENTRAL TAX AND
CENTRAL EXCISE, AND CUSTOMS, CENTRAL REVENUE BUILDING ,
I.S. PRESS ROAD, KOCHI, PIN - 682018.
BY ADV P.R.SREEJITH, SC
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON
24.10.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 26596 OF 2024
2
2024:KER:79296
JUDGMENT
The petitioner is before this Court challenging Ext.P3 order
of the 1st Appellate Authority of the CGST / SGST Acts on account of
the fact that the Tribunal, before which a further appeal under
Section 112 of the CGST / SGST Acts could have been filed, has not
been constituted so far.
2. When this matter came up for consideration
before this Court on 25.07.2024, this Court passed the following
order:-
"Admit.
Standing counsel takes notice for respondents.
In the light of the fact that the amount required
to be paid for maintaining an appeal under Section 112 of
the CGST/SGST Act has been paid and in considering the
fact that the Tribunal has not so far been constituted, there
will be an interim order as prayed for, for a period of two
months."
3. It is the submission of the learned Standing
Counsel appearing for the respondents that pursuant to the
directions issued by a Division Bench of this Court, it is expected
that the Tribunal to hear appeals under Section 112 of the CGST /
SGST Acts will be constituted shortly.
4. Taking the aforesaid submission into
WP(C) NO. 26596 OF 2024
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consideration and also taking note of the interim order dated
25.07.2024, this writ petition will stand disposed of maintaining the
interim order dated 25.07.2024 provided the petitioner files an
appeal before the Appellate Tribunal within one month from the
date on which the Tribunal is constituted.
Sd/-
GOPINATH P.
JUDGE
DK
WP(C) NO. 26596 OF 2024
2024:KER:79296
APPENDIX OF WP(C) 26596/2024
PETITIONER EXHIBITS
Exhibit P1 TRUE COPY OF ORDER DATED 16.12.2022
Exhibit P2 TRUE COPY OF APPEAL FILED BEFORE THE
2ND RESPONDENT
Exhibit P3 TRUE COPY OF ORDER DATED 11.12.2022
ISSUED BY THE 2ND RESPONDENT
Exhibit P4 TRUE COPY OF CHALLAN DATED 30.3.2023
EVIDENCING REMITTANCE
Exhibit P4 (a) TRUE COPY OF CHALLAN EVIDENCING
REMITTANCE DATED 29.5.2024
