Sobha LTD vs. The Asst. State Tax(Int.)
Held
The Court directed the appellate authority to dispose of the appeal and stay petition within three months, contingent on the petitioner depositing 10% of the penalty amount. All further proceedings on the penalty order were stayed until the appeal decision.
Facts
Sobha Ltd's vehicle transporting marble slabs was detained, and a penalty order issued under Section 129(1) of the CGST Act for alleged tax evasion. The company filed an appeal and a stay petition against this order before the appellate authority.
Key Issues
The primary issue was to secure a time-bound direction for the appellate authority to consider the petitioner's appeal and stay petition against a GST detention and penalty order.
Sections Cited
Section 129(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 31ST DAY OF DECEMBER 2019/10TH POUSHA, 1941 WP(C).No.35887 OF 2019(I) PETITIONER/S: SOBHA LTD SHOBHA CITY, PUZHAKKAL, THRISSUR-60553, REPRESENTED BY ITS AUTHORISED SIGNATORY V.G. VENUGOPAL. BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) RESPONDENT/S: 1 THE ASST. STATE TAX(INT.) SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT KOTTAKKAL-676131. 2 THE STATE TAX (INT) SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, MALAPPURAM AT KOTTAKKAL-676131. *3 DEPUTY COMMISSIONER (APPEALS) STATE GST DEPARTMENT, POOTHOLE, THRISSUR-680004. *(ADDRESS OF R3 IS CORRECTED AS, “THE DEPUTY COMMISSIONER OF STATE TAX (APPEALS), STATE GST DEPARTMENT, NIRMAL ARCADE, ERANHIPPALAM, KOZHIKODE - 673006.” AS PER ORDER DATED 31.12.2019 IN IA 1/19.) 4 THE BRANCH MANAGER, AXIS BANK LTD, INDIAN EXPRESS BUILDING, 2ND FLOOR, NO.1, QUEENS ROAD, BENGALURU-560001. OTHER PRESENT: SRI. SHAMSUDHEEN V.K, SR. GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.12.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No.35887 OF 2019(I) ..2.. JUDGMENT The petitioner is the supplier o
The judgment continues below.
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