2024 (2) TMI 176 - HC - GST

Tax Dispute Resolution: Petitioner Granted Conditional Stay by Depositing 20% of Disputed Amount Under Section 112(8)

ASSA ALLAKAPPALLIL PRABHAKARASN ALIAS ASHA A.P. Versus THE JOINT COMMISSIONER (APPEALS) II, STATE GOODS AND SERVICES TAX DEPARTMENT, KOLLAM, THE STATE TAX OFFICER (WORKS CONTRACT), THE STATE TAX OFFICER (ARREAR RECOVERY), STATE OF KERALA, UNION OF INDIA

HC Kerala allowed the writ petition, permitting the petitioner to deposit 20% of disputed tax amount within two weeks as per Section 112(8) of CGST Act. ... Requirement of further deposit of the tax assessed as a condition prescribed for entertaining the 2nd appeal by the tribunal - Section 112(8)(b) of the CGST/SGST Act, 2017 - HELD THAT:- The petitioner submits that the petitioner will deposit 20% of the remaining amount of tax in dispute within a period of two weeks subject to making deposit of 20% as mandated under Section 112(8) of the CGST Act, futher demand of the tax assessed shall be kept in abeyance till the disposal of this writ petition. In case, the petitioner fails to make deposit of 20% as directed above, the authority will be free to enforce the demand against the petitioner. The High Court of Kerala addressed a writ petition challenging assessment and appellate orders due to the absence of the GST Appellate Tribunal. The petitioner agreed to deposit 20% of the remaining tax amount in dispute within two weeks as required by Section 112(8) of the CGST Act to stay further tax demands pending the writ petition's disposal. Failure to make the deposit would allow authorities to enforce the tax demand.