In a recent case, the Kerala High Court stayed the recovery proceedings as it was found that the second appeal challenging the order under section 74 of the Central Goods and Service Tax ( CGST ) Act, 2017 failed due to the non-constitution of the Goods and Service Tax Appellate Tribunal ( GSTAT ).
D.C. Mohankumar, the petitioner suffered from an order under the provisions of Section 74 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017(CGST/SGST Acts) for the year 2019-2020. The petitioner preferred a first appeal, which was disposed of by an order granting partial relief to the petitioner.
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The petitioner is before the Court as the Appellate Tribunal to file a further appeal under Section 112 of the CGST/SGST Acts has not been constituted so far. It is the submission of the learned counsel for the petitioner that 10% of the amount in dispute, which has to be remitted to maintain an appeal under Section 112(8)(b) of the CGST/SGST Acts has already been remitted by the petitioner.
A single bench of Justice Gopinath P disposed of the writ petition directing that if the petitioner has remitted 10% of the amount in dispute as contemplated by the provisions of Section 112(8)(b) of the CGST/SGST Acts, further recovery proceedings against the petitioner for recovery of amounts due under the order as modified by the order shall remain suspended till any appeal that may be filed by the petitioner is disposed of by the Appellate Tribunal (as and when it is constituted).
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It was held that the petitioner shall file the statutory appeal before the Appellate Tribunal within a period of one month from the date on which the Appellate Tribunal is constituted.
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