The Kerala High Court directed to file an appeal before the Goods and Service Tax Appellate Tribunal (GST) in a challenge on Goods and Services Tax applicability over promotional and referral services to foreign universities & colleges.
M/S.Salve Maria International, the petitioner is a partnership firm engaged in the business of providing promotional and referral services to foreign universities and colleges. According to the petitioner, the services rendered by the petitioner amount to export of service, for which there is no liability under the GST regime. However, proceedings were initiated against the petitioner, culminating in order, imposing on the petitioner a liability for tax, interest and penalty.
The petitioner challenged the order by filing a statutory appeal, which was rejected by the order. As can be seen from the order itself, the tax along with interest has been remitted by the petitioner in full and what remains to be remitted is only a penalty. The petitioner has approached before this Court by filing this writ petition, on account of the fact that the petitioner is unable to file a Second Appeal against the order under section 112 of the CGST/SGST Acts, since the Tribunal has not been so far constituted.
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A single bench of Justice Gopinath P viewed that since the writ petition was admitted on 17.06.2022 and has been pending in the Court till today along with the stay of recovery of any further amounts from the petitioner. Owing to the orders issued by the Division Bench of the Court, it is expected that the Tribunal will be constituted shortly.
The court viewed that the writ petition can be disposed of, continuing the interim order and permitting the petitioner to file a statutory appeal before the Tribunal, within one month of the constitution of the Tribunal. It was held that if any additional amounts are to be remitted by the petitioner for maintaining an appeal, in accordance with statutory provision, such amounts shall also be remitted by the petitioner at the time of filing the appeal.
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