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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
THE JOINT COMMISSIONER OF STATE TAX (I&E), ERNAKULAM, STATE GOODS AND SERVICES TAX DEPARTMENT, GOVERNMENT OF KERALA – Appellant
Versus
SASTHA GOLD WORKS – Respondent
| Table of Content |
|---|
| 1. appeal filed under section 130 of gst act (Para 1) |
| 2. need for second appeal before the tribunal (Para 2 , 3) |
J U D G M E N T
The respondent – assessee had filed a first appeal against an order passed under the provisions of Section 130 of the Central Goods and Services Tax Act, 2017 , (hereinafter referred to as ‘the Act’), which ultimately ended in her favour, as evidenced by Ext.P2 order. The petitioner – the Revenue has preferred the captioned writ petition, essentially because it could not invoke the remedy of further appeal before the Tribunal, insofar as the Tribunal had not been constituted under Section 112 of the Act.
2. Heard Sri.Alan Priyadarshi Dev, the learned Government Pleader, as well as Sri.A.Kumar, the learned Senior Counsel, instructed by Smt.G.Mini, the learned counsel for the respondents.
3. The Tribunal has since been constituted. Therefore, in my opinion, it is for the Revenue to challenge the first appellate order at Ext.P2 by preferring a second appeal before the Tribunal. At the same time, the learned Senior Counsel for the respondents would point out that the directions contained in the first appellate order at Ext.P2 have already been i
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