Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]
The bench gave the liberty to the petitioner to prefer an appeal within 30 days of the constitution of the Appellate Tribunal contemplated under Section 112(1) of the GST Act
![Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Appeal-Constitution-GSTAT-Kerala-HC-Appeal-in-30-Days-of-Constitution-of-Tribunal-taxscan.jpg "Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]")
In a recent case, the Kerala High Court allowed the assessee to file appeal in 30 days of constitution of tribunal as, it was found that the non filing of Goods and Service Tax (GST) appeal due to non-constitution of GST A ppellate Tribunal. Joji Mathai Cherian, the petitioner is a taxpayer under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017...
In a recent case, the Kerala High Court allowed the assessee to file appeal in 30 days of constitution of tribunal as, it was found that the non filing of Goods and Service Tax (GST) appeal due to non-constitution of GST A ppellate Tribunal.
Joji Mathai Cherian, the petitioner is a taxpayer under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 (‘the GST Act’), who challenged the order of determination under Section 73 of the GST Act, as well as the appellate order dated 19.06.2024. Petitioner has challenged invoked the jurisdiction under Article 226 of the Constitution of India, as the Tribunal has not yet been constituted.
Know How to Investigate Books of Accounts and Other Documents, Click Here
After hearing the counsel for the petitioner as well as the Government Pleader, the single bench of Justice Bechu Kurian Thomas viewed that petitioner can be given the liberty to prefer an appeal to the Tribunal within 30 days of its constitution, and also if the condition stipulated in Section 112(8)(b) of the GST Act is complied with, further recovery can be deferred until disposal of the appeal.
While disposing of the writ petition, the bench gave the liberty to the petitioner to prefer an appeal within 30 days of the constitution of the Appellate Tribunal contemplated under Section 112(1) of the GST Act. It was further directed that if the petitioner deposits the amount of 10% as contemplated under Section 112(8)(b) within 30 days.
The court also held that “further proceedings for recovery pursuant to the order shall be kept in abeyance till the appeal as directed above is disposed of. Needless to mention, if petitioner fails to prefer the appeal within the time limit specified above or deposit the amount under Section 112(8)(b) as directed in this judgment, the benefit of this order will not be available.”
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
