TaxTMI 
TaxTMI 
2026 (9) TMI 2057
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....peals), SGST Department, Ernakulam. (Appellate Authority) 2.0 Brief Facts of the Case : 2.1 An Appeal had been filed by M/s. Bos Natural Flavors Private Limited, GSTIN: 32AABCH6957R1ZY before the Joint Commissioner (Appeals), SGST Department, Ernakulam (Appellate Authority) challenging Order No. OR/GST/W/45/19-20 dated 02.03.2020 of the State Tax Officer, Squad No.V, Mattancherry. 2.2 The Appellate Authority vide Order-in-Appeal No. OIA/JCEKM/2020/GSTA 150 dated 27/5/2024 passed the following order. * The Appeal is found defective for non-payment of additional Court Fee as per Section 76 of the Kerala Court Fees and Suits Valuation Act 1959. * Defect notice was issued granting opportunity to cure the defect and pr....
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....l in this case was filed on 05-05-2020 as such the Appellant is not liable for the additional court fees made applicable to GST appeals before Kerala GST Appellate Authority as per Notification No. SRO No. 949/2021 dated 26th November 2021. But the Appellate Authority issued defect notice demanding additional Stamp Duty. 3.2 In response to the notice the Appellant appeared through the Authorized Representative and explained the non-applicability of KLFB in this case. 3.3 Thereafter the First Appellate Authority dismissed the appeal holding that the defect has not cured so far, without any further intimation, for a non-GST grounds. 3.4 In case the Tribunal finds that additional court fees are leviable as per Section 76 of the Kerala....
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....xisting SRO as per which the additional court fees would still be payable as per the rate applicable as per the previous SRO. 5.2 We find that the applicability of court fees in respect of GST first appeals before the SGST authorities is well settled in view of the decision of the honourable High Court of Kerala dated 12/2/2020 in the case of Akay Flavours and Aromatics Pvt Ltd Versus Asst. Commissioner State Goods and Service Tax Department And Others - 2020 (8) TMI 208 - KERALA HIGH COURT. Since the above judgement was delivered much before 5/5/2020, we have no doubt regarding the levy of additional court fees in the instant case. 6.0 We also find that the JC (Appeals) has raised the defect of non-payment of fees under Section 76 of....
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....ance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and s....
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....eals filed before the JC (Appeals) or any first appeals authority of the Kerala State is proper and not discriminatory. This levy of fees and the responsibility to collect at the time of filing is binding on the State Authorities including the Kerala State GST. The JC (Appeals) of the Kerala State GST as a public Servant is bound by the Section 76 of the Kerala Court Fees and Suits Valuation Act, 1959. We further hold that the appellant /Taxpayer while filing appeals should have regard for the local State taxes / fees payable as per the State legislation of the State in which the taxpayer/appellant is conducting business and there is no doubt that they are bound by it. As the appellate authority is from the Kerala State GST Department, and ....