Sajin Das V.M vs. State Tax Officer
Held
The High Court set aside the confiscation orders (Ext.P6 and Ext.P13a) and the appellate order (Ext.P16), finding that Ext.P13a was invalid as it was signed by an officer who no longer held the charge. The matter was remitted to the 1st respondent for fresh adjudication after providing the petitioner an opportunity of hearing.
Facts
A registered gold ornaments dealer's employees were intercepted while transporting gold without supporting documents, leading to seizure and confiscation under Section 130(1) via an order (Ext.P6) lacking a Document Identification Number (DIN). A subsequent order (Ext.P13a) with a DIN was issued by an officer no longer holding the relevant post, and the petitioner's appeal was dismissed.
Key Issues
The key issues were the validity of a confiscation order issued without a Document Identification Number (DIN) and the legality of a subsequent order issued by an officer no longer holding the designated post.
Sections Cited
Section 130(1), Section 129, Section 102
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Heard together (2 matters)
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 24TH DAY OF JULY 2024 / 2ND SRAVANA, 1946 WP(C) NO. 3075 OF 2023 PETITIONER/S: SAJIN DAS V.M, AGED 32 YEARS PROPRIETOR, TANVI JEWELLERY, TC 38/1252 2, BALA RENGA COMPLES, VALAYA; CHETTY STREET, CHALAI P. O; THIRUVANANTHAPURAM, PIN - 695036 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, INTELLIGENCE SQUAD NO.VI, NEDUMANGAD, THIRUVANANTHAPURAM, PIN - 695541 2 JOINT COMMISSIONER (APPEALS), STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P O, THIRUVANANTHAPURAM, PIN - 695002 3 STATE OF KERALA, STATE GOODS AND SERVICES TAX DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM,REPRESENTED BY SECRETARY TO GOVERNMENT, PIN - 695001 4 COMMISSIONER (GST), MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,GST POLICY WING, NEW DELHI, PIN - 110001 5 UNION OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE,CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS,NEW DELHI, REPRESENTED BY ITS UNDER SECRETARY, PIN - 110001 6 COMMISSIONER OF STATE TAX, STATE GOODS & SERVICES TAX DEPARTMENT,TAX TOWER, KARAMANA P
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