Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2026 Supreme(Online)(Ker) 7759

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
M/S. IMMANEL TYRES & TRIVENI AGENCIES, AGED 65 YEARS VELLOORKUNNAM , MUVATTUPUZHA, EMAKULAM – Appellant
Versus
THE ASST. STATE TAX OFFICER (INT), INTELLIGENCE SQUAD NO-III STATE GST DEPARTMENT – Respondent
WP(C) NO. 7481 OF 2023 | WP(C) 4134 OF 2023 | WP(C) 4178 OF 2023 | WP(C) 4348 OF 2023 | WP(C) 5636 OF 2023

Advocates:
For the Appellants/Petitioners: SRI.P.N.DAMODARAN NAMBOODIRI, SHRI. HRITHWIK D. NAMBOOTHIRI, SHRI.RAJA KANNAN, SHRI.M.GOPIKRISHNAN NAMBIAR, SHRI.K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.KURYAN THOMAS, SRI.PAULOSE C. ABRAHAM
For the Respondents: SRI. ALAN PRIYADARSHI DEV, GP

The establishment of the Tribunal allows for the filing of appeals under Section 112 of the CGST Act, subject to compliance with a 20% pre-deposit requirement.

Headnote:This judgment addresses the petitions filed under the Central Goods and Services Tax Act, where petitioners challenge the inability to appeal due to the non-constitution of the Tribunal. The court finds the Tribunal established, requiring appeals to be lodged within specified timelines. The key issues include the validity of the first appellate orders under Sections 107 and 112 of the Act. The court directs that appeals be filed within two months, and for those complying with a 20% pre-deposit, the collection of remaining dues is suspended pending appeal resolution. The judgment establishes necessary timelines for tax appeal compliance.

Table of Content
1. petitioners unable to appeal due to non-constitution of the tribunal. (Para 1)
2. tribunal constituted; compliance with appeal provisions established. (Para 2)
3. directives issued for filing timely appeals under section 112. (Para 3)

JUDGMENT

[WP(C) Nos.7481/2023, 4134/2023, 4178/2023, 4348/2023, 5636/2023]

These writ petitions have been filed by the assessees under the Central Goods and Services Tax (CGST) Act (for short, 'Act'), pointing out that though they have suffered the appellate orders of the first appellate authority under Section 107 of the Act, they are not in a position to institute further appeals under the provisions of Section 112 of the Act since the Tribunal thereunder has not been constituted.

2. With reference to the provisions of Section 112 of the Act, a pre-deposit of 20% is required to be made for entertaining an appeal. Furthermore, the learned Government Pleader, Sri. Alan Priyadershini Dev, would point out that the Tribunal has been constituted and that appeals can now be filed on or before 30.06.2026.

3. Taking note of the aforementioned circumstances, these writ petitions would stand disposed of with the following directions:

i) The respective petitioners shall prefer appeals against the impugned first appellate orders under Section 112 of the Act within a period of two months from today.

ii) If the petitioners have remitted 20% of the tax in terms of the provisions of Section 112 of the Act, the realisation of the balance dues shall be kept in abeyance till the final disposal of the appeals by the Tribunal.

iii) If the petitioners have not remitted the aforementioned 20%, they shall be entitled to remit the same within a period of four weeks from today. If such payment is effected, it shall be taken as due compliance with the requirement under Section 112 of the Act.

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