JUDGMENT

The petitioner is a non-banking finance company and is an assessee under the GST Regime. This writ petition has been filed challenging Ext.P1 order in appeal to the extent it found that the petitioner is liable to pay tax on notice pay received from the former employees of the petitioner. The appellate authority upheld the orders of the original authority, which had rejected the claim for refund made by the petitioner for a refund of GST paid on notice pay received from the erstwhile employees. It is the case of the petitioner that since the GST Appellate Tribunal has not been constituted, the petitioner has no other remedy other than to approach this Court under Article 226 of the Constitution of India.

2. Sri. V. Raghuraman, the learned senior counsel appearing for the petitioner on the instructions of Adv. K.S. Bharathan would contend that the question as to whether the petitioner is liable to pay GST on notice pay received from erstwhile employees has been considered by the Central Board of Indirect Taxes and Customs vide Circular bearing No.178/10/2022-GST dated 3.8.2022 where in paragraphs 7.5, it has been clearly stipulated as follows:-

“Forfeiture of salary or payment