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THE PLANTATION CORPORATION OF KERALA LTD. vs. STATE OF KERALA & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
Catherine Paulson
Preetha S Chandran
Res. Counsel
V Girish Kumar
Jasmin M M

Petitioner / Applicant

THE PLANTATION CORPORATION OF KERALA LTD.

Respondent STATE OF KERALA & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 25, 2025
Order No.

WP (C) NO. 9213 OF 2025

Citation

2025(3) TAXREPLY 12830
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ORDER

JUDGMENT Petitioner is a Government of Kerala undertaking, which is a tax payer under the Central Goods and Services Tax Act, 2017. Since a huge liability was imposed, pursuant to an order dated 08.12.2023 under Section 73 of the CGST/SGST/IGST Act, 2017, petitioner preferred an appeal, which was dismissed for non payment of the mandatory predeposit of 10% of the disputed tax under Sub-section 6(b) of Section 107 of the CGST Act, 2017. Petitioner challenged the aforesaid order before this Court in W.P.(C) No.605/2025 and by judgment dated 09.01.2025, this Court set aside the order dismissing the appeal, on condition that petitioner pays the entire deposit within two weeks from the date of the judgment. Subsequently petitioner realised that the entire tax in the order dated 08.12.2023 had already been deposited by them on 07.03.2024, as is seen from Ext.P5, and therefore, there is no requirement to make the pre-deposit. It was also noticed by the petitioner that the portal of the....

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