P.V.Radhakrishnan vs. Intelligence Officer
Held
The High Court, noting the petitioner's willingness to file an appeal, disposed of the writ petition. It permitted the petitioner to file an appeal against the penalty order (Ext.P4) before the competent statutory authority, directing that the period the writ petition was pending be considered for delay condonation.
Facts
An arecanut dealer's goods were detained in transit, leading to an order imposing tax and penalty under Section 129(4) of the CGST/SGST Acts and a subsequent notice under Section 129(6). The petitioner challenged these orders (Exts.P4 and P5) before the High Court.
Key Issues
Whether the penalty order and notice issued under the CGST/SGST Acts for goods detained in transit were valid, and if the petitioner should be allowed to pursue an appellate remedy.
Sections Cited
Section 129(4), Section 129(6)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN THURSDAY, THE 25TH DAY OF JULY 2024 / 3RD SRAVANA, 1946 WP(C) NO. 31682 OF 2017 PETITIONER: P.V.RADHAKRISHNAN PROPRIETOR, M/S. LAKSHMI AGENCIES, DOOR NO. 111/136, CHILANJICHAL, PARIYARAM P.O, WAYANAD DISTRICT. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: INTELLIGENCE OFFICER DEPARTMENT OF COMMERCIAL TAXES, INTELLIGENCE SQUAD NO.11, MATTANCHERRY AT KARUKUTTY-680 308. SRI. SAYED M. THANGAL - SPL.GP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 25.07.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 31682 OF 2017 2 JUDGMENT Dated this the 25th day of July, 2024 The above writ petition is filed seeking for a direction to the respondent to quash Exts.P4 and P5, order and notice respectively under CGST/SGST Act. The petitioner, an arecanut dealer, is an assessee on the files of the Sales Tax Officer, State Goods and Service Tax Department, Pattambi. He was holding registration under the KVAT and CST Acts.
On 19.09.2017, the petitioner purchased dried arecanuts with husk and transported the goods to Malappuram and to the
The judgment continues below.
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