NADUVATHETTU JOSEPH SUNNY Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner suffered Ext.P1 order of assessment for the year 2017-18 under the provisions of the CGST/SGST Act. The first appeal filed by the petitioner has been rejected by Ext.P2 order. The petitioner is before this court as the petitioner is unable to file a second appeal under Sec. 112 the CGST/SGST Act.

(2.) The learned counsel appearing for the petitioner submits that no amount is required to be deposited for maintaining an appeal as contemplated by the provisions of Sec. 112 (8) (b) of the CGST/SGST Act as the dispute is only regarding interest and penalty.

(3.) Heard the learned Senior Government Pleader for respondents 1 to 4 and the learned Standing counsel for respondents 6 and 7.