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SAROJ LEATHERS (INDIA) PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, MR. C. NARAYANAN vs. THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
Priya Darsini Ktk
S.murugappan
Res. Counsel
A.p.srinivas

Petitioner / Applicant

SAROJ LEATHERS (INDIA) PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, MR. C. NARAYANAN
Respondent THE DEPUTY COMMISSIONER OF GST & CENTRAL EXCISE & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 21, 2025
Order No.

WP. No. 31883 of 2022

Citation

2025(4) TAXREPLY 13179
Original Order
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ORDER

ORDER This writ petition has been filed by the petitioner aggrieved by the order of the Appellate Authority dated 13.07.2022, confirming the order of assessment dated 21.09.2021. 2. The learned counsel for the petitioner would submit that although under the Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) an appeal would lie against the order of the Appellate Authority, the Tribunal is yet to be established or is not functional. 3. In view of the above, the petitioner would submit that there is no other remedy except to challenge the impugned order of appellate authority by way of the present writ petition. The learned counsel would further submit that they are ready and willing to pay 10% which is the pre-deposit in terms of Section 112 of the GST Act in case an appeal is to be filed. 4. In view thereof, there shall be an order of interim stay subject to the condition the petitioner deposits 10% of the balance taxes within a period....

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