2020 (8) TMI 201 - HC - GST

Validity of proceedings initiated under the Kerala Goods and Service Tax Ordinance 2017 - permission to approach competent authority - a competent Appellate Authority has already been constituted by the respondents - HELD THAT - In view of the submission made by the counsel for the petitioners, liberty is granted to the petitioner to approach the Appellate Authority. Petition disposed off.

Summary

Issues:
Challenging proceedings under Kerala Goods and Service Tax Ordinance 2017; Constitution of Appellate Authority.

Analysis:
The petitioner filed writ petitions challenging the proceedings initiated against them under the Kerala Goods and Service Tax Ordinance 2017, highlighting the absence of the Appellate Authority at the time of filing. During the hearing, the petitioner's counsel informed the court about the constitution of a competent Appellate Authority by the respondents, requesting permission to approach the said authority. The court heard both parties, and based on the submission made by the petitioner's counsel, granted liberty to the petitioner to approach the newly constituted Appellate Authority.

The judgment emphasized that if the petitioners decide to file appeals under Section 107 of the Kerala State Goods and Service Tax Act, the Appellate Authority must consider them. Additionally, if the petitioners submit a delay condonation petition, the Appellate Authority should review and consider the application, taking into account that the petitioners have genuinely pursued their case before the court. The court directed the Appellate Authority to condone the delay if necessary, acknowledging the petitioners' bona fide efforts in pursuing their case. Consequently, the court disposed of the writ petitions, allowing the petitioners to proceed before the Appellate Authority established under the Act.