S. S. Civil Construction (P.) Ltd. v. Assistant Commissioner of Revenue, State Tax

Background of the Case

In this case, the petitioner, S. S. Civil Construction (P.) Ltd., approached the High Court challenging the continuation of recovery proceedings initiated by the GST authorities after dismissal of its first appeal. The dispute arose when the petitioner’s appeal against the original adjudication order was rejected by the appellate authority. Following such dismissal, the GST department commenced recovery proceedings for the disputed tax dues and proceeded to attach the petitioner’s bank account maintained with Punjab National Bank.

The petitioner contended that although the appeal had been dismissed, it intended to challenge the appellate order before the GST Appellate Tribunal (GSTAT). However, since the Tribunal was not yet fully functional and appeals could not be effectively heard, the petitioner sought protection from coercive recovery measures. The petitioner submitted before the Court that it was ready and willing to comply with the statutory requirement prescribed under Section 112(8) of the CGST Act by depositing 10% of the remaining disputed tax amount.