Back
IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
M/S. POWERLINE ELECTRICALS – Appellant
Versus
ASSISTANT COMMISSIONER (INTELLIGENCE), SQUAD V, STATE GOODS AND SERVICES TAX DEPARTMENT – Respondent
| Table of Content |
|---|
| 1. petitioner challenges assessments under the gst act. (Para 1 , 2) |
| 2. court highlights legal representation and submissions. (Para 3) |
| 3. court acknowledges tribunal's constitution and guides on appeals. (Para 4) |
J U D G M E N T
[WP(C) Nos.41705/2023, 41596/2023, 41693/2023] The petitioner in these writ petitions has suffered assessments under the provisions of the Central Goods and Services Tax Act (hereinafter referred to as “Act”), 2017, and has filed appeals before the first Appellate Authority. Insofar as the first appellate order is adverse to the petitioner, the petitioner has a remedy of further appeal to the Appellate Tribunal under Section 112 of the Act. However, the petitioner’s grievance is that the Tribunal under the Act has not been constituted yet. In such circumstances, the petitioner has approached this Court to challenge the first appellate order.
2. Taking note of the aforesaid submission, this Court, while admitting the writ petition, had directed that the coercive proceedings be kept in abeyance, subject to the petitioner depositing the amount as prescribed under the provisions of Section 112 of the Act.
3. I have heard Sri.Akhil Shaji, repres
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
