Failure to Deposit Assessed Penalty Amount as Mandated by GST Act: Kerala HC dismisses Writ Petition [Read Order]

The Kerala High Court dismissed a writ petition filed by Tikendra Singh Rithal for failure to deposit 20% of the assessed tax/penalty amount as required by the GST Act and directed by the court. Rithal challenged a GST order before the Appellate Tribunal but did not comply with Section 112(8)(b), which mandates pre-deposit of disputed tax before an appeal can be heard. Despite court orders to maintain bank guarantees and deposit the amount by April 9, 2024, Rithal did not comply. Justice Murali Purushothaman concluded that non-compliance with statutory requirements and court directives rendered the writ petition unsustainable. The petition was thus dismissed. Legal representation included Harisankar V. Menon, Meera V. Menon, R. Sreejith, K. Krishna, Achyuth Menon, Parvathy Menon, and Padmanathan K.V.