The Joint Commissioner Of State Tax vs Sri George Jomy
2024 Latest Caselaw 25995 Ker

Kerala High Court

The Joint Commissioner Of State Tax vs Sri George Jomy on 30 September, 2024

Author: P Gopinath

Bench: P Gopinath

                                               2024:KER:72802

         IN THE HIGH COURT OF KERALA AT ERNAKULAM
                            PRESENT
             THE HONOURABLE MR. JUSTICE GOPINATH P.
 MONDAY, THE 30TH DAY OF SEPTEMBER 2024 / 8TH ASWINA, 1946
                    WP(C) NO. 26184 OF 2024
PETITIONER:
         THE JOINT COMMISSIONER OF STATE TAX,
         (INTELLIGENCE AND ENFORCEMENT),
         STATE GOODS AND SERVICE TAX DEPARTMENT, KERALA,
         ERNAKULAM, PIN - 682 024.

         BY ADV ARUN AJAY SHANKAR, (GP)


RESPONDENT:

         SRI GEORGE JOMY,
         M/S. THARAKAN STEELS,
         GROUND NO. 1/297/142/1605/1, IRINJALAKKUDA ROAD,
         KANIMANGALAM, THRISSUR, PIN - 680 027.

         BY ADV SANTHOSH P.ABRAHAM


     THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD
ON 30.09.2024, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
                                                          2024:KER:72802
WP(C) 26184/2024                       2




                               JUDGMENT

This writ petition has been filed by the Revenue

challenging Ext.P4 order of the First Appellate Authority under

the provisions of the Central Goods and Services Tax/State

Goods and Services Tax Acts, 2017 (CGST/SGST Acts). The

petitioner has filed this writ petition on account of the fact that

it is unable to challenge Ext.P2 order by filing a second appeal

under Section 112 of the CGST/SGST Acts since the Appellate

Tribunal has not so far been constituted.

2. Heard the learned counsel appearing for the

respondent also.

3. Having heard the learned Government Pleader

appearing for the petitioner and the learned counsel appearing

for the respondent and considering the fact that the Appellate

Tribunal is likely to be constituted soon taking into account

certain directions issued by a Division Bench of this Court, I am

of the view that this writ petition can be disposed of permitting

the petitioner or other competent authority to file a statutory

appeal under Section 112 of the CGST/SGST Acts before the 2024:KER:72802

Appellate Tribunal as and when it is constituted. The interim

order granted by this Court will continue to operate provided

such an appeal is filed within a period of one month from the

date on which the Appellate Tribunal is constituted.

Writ petition is disposed of as above.

Sd/-

GOPINATH P. JUDGE ats 2024:KER:72802

APPENDIX OF WP(C) 26184/2024

PETITIONER'S EXHIBITS

Exhibit P(1) TRUE COPY OF THE ORDER OF DETENTION IN FORM GST MOV-06 ISSUED BY ASSISTANT STATE TAX OFFICER, SQUAD NO. V, THRISSUR.

Exhibit P(2) TRUE COPY OF THE NOTICE IN FORM GST MOV-07 ISSUED BY ASSISTANT STATE TAX OFFICER , SQUAD NO.V, THRISSUR.

Exhibit P(3) TRUE COPY OF THE ORDER IMPOSING TAX AND PENALTY PASSED BY ASSISTANT COMMISSIONER (INTELLIGENCE) SQUAD NO V, STATE GST DEPARTMENT, THRISSUR.

Exhibit P(4) TRUE COPY OF THE APPELLATE ORDER IN GSTA 243T/2023 PASSED BY JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, THRISSUR.