The Kerala High Court, in K. Prasad Kini v. State Tax Officer & Anr., considered a writ petition arising from GST assessment and appellate proceedings for the period 2017-18. The matter concerned the availability of the statutory second appellate remedy under Section 112 of the Central Goods and Services Tax Act, 2017, after constitution of the GST Appellate Tribunal. The judgment was delivered on 24 July 2026 in WP(C) No. 35785 of 2023.
The petitioner was an assessee against whom an assessment order had been passed under Section 73 of the CGST Act for the period 2017-18. The petitioner preferred a first appeal before the appellate authority under Section 107, which was sought to be rejected by the appellate authority. A further statutory appeal was available under Section 112 of the CGST Act.
GST – Availability of Appellate Remedy Before GSTAT
The writ petition had been filed before the High Court on the ground that the Tribunal contemplated under Section 112 had not been constituted. The High Court had admitted the writ petition and granted an interim order. At the final hearing, however, the Government Pleader informed the Court that the Tribunal had since been constituted and that the petitioner could now pursue the statutory appellate remedy.
In view of this subsequent development, the Kerala High Court disposed of the writ petition by directing the petitioner to file an appeal under Section 112 before the Tribunal within 60 days from the date of the judgment. The Court further directed that, while filing the appeal, the petitioner must satisfy the pre-deposit requirement mandated under Section 112.
The judgment therefore reflects the procedural consequence of the GST Appellate Tribunal becoming available during the pendency of a writ petition originally instituted because the statutory second appellate forum was unavailable. Once the Tribunal stood constituted, the taxpayer was directed to pursue the remedy provided by the GST statute, subject to compliance with the applicable pre-deposit requirement.
Why Read This Judgment?
The ruling is relevant for Advocates, Chartered Accountants, Company Secretaries, Tax Consultants, GST Practitioners, Corporate Tax Teams and businesses dealing with GST appellate proceedings. It is particularly useful for understanding the treatment of writ petitions filed when the GSTAT remedy was unavailable and the procedural course to be followed after constitution of the Tribunal.
