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JOJI MATHAI CHERIAN vs. THE STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS

Pet. Counsel

Rajendran Nair

Vineetha Koshy

Res. Counsel

Jasmin M.m

Petitioner / Applicant	JOJI MATHAI CHERIAN
Respondent	THE STATE TAX OFFICER & OTHERS
Court	Kerala High Court
State	Kerala
Date	Feb 21, 2025
Order No.	WP (C) NO. 6629 OF 2025
Citation	2025(2) TAXREPLY 12551
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ORDER
JUDGMENT Petitioner is a taxpayer under the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 (for short, ‘the GST Act’). He is aggrieved by an order of determination under Section 73 of the GST Act, as well as the appellate order dated 19.06.2024, produced as Exhibit-P3 and Exhibit-P5 respectively. Petitioner has challenged the aforesaid orders by invoking the jurisdiction under Article 226 of the Constitution of India, as the Tribunal has not yet been constituted. 2. Having heard the learned counsel for the petitioner as well as the learned Government Pleader, I am of the view that petitioner can be given the liberty to prefer an appeal to the Tribunal within 30 days of its constitution, and also if the condition stipulated in Section 112(8)(b) of the GST Act is complied with, further recovery can be deferred until disposal of the appeal. 3. In the result, this writ petition is disposed of giving liberty to the petitioner to pr....