Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE EASWARAN S.
FRIDAY, THE 12TH DAY OF APRIL 2024 / 23RD CHAITHRA, 1946 WP(C) NO. 11159 OF 2018 PETITIONER:
M/S MARIYAM STEELS XI/430E, CHERIYAKADAVU, KANNAMALI, KOCHI-682008, REPRESENTED BY ITS PROPRIETOR S.SAJAR.
BY ADVS.
SRI.BEJOY CHERIYAN SRI.P.C.JOSEPHCASPER RESPONDENTS:
1 SALES TAX OFFICER SQUAD NO.VI, STATE GOODS AND SERVICE TAX DEPARTMENT, CIVIL STATION, PALAKKAD-678 001.
2 THE MANAGER, STATE BANK OF INDIA LTD., THOPPUMPADY, KOCHI-682 005.
3 STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001.
BY ADV.
SRI.BIMAL.K.NATH, SENIOR GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 12.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.11159 of 2018 2 JUDGMENT Dated this the 12th day of April, 2024 This Writ Petition is filed challenging Exhibit P5 order passed by the Sales Tax Officer, Squad No. VI, of State Goods and Service Tax Department, Palakkad. This order is dated 18.02.2018. The grievance in the Writ Petition is that as against Exhibit P5, the petitioner has no statutory remedy under Section 107 of the Central Goods and Service Tax Act, 2017. The grievances of the petitioner is that the 3rd respondent is not justified in not making facility of filing appeal online and not issuing guidelines or prescribing alternate mode of appeal within the statutory time frame.
2.
The Writ Petition was admitted to file on 28.03.2018 and following interim order was granted.
“Admit.
Govt. Pleader takes notice for respondents 1 and Standing Counsel takes notice for R2.
Pending disposal of the Writ Petition, the bank guarantee furnished by the Petitioner for release of the goods referred to in the Writ Petition shall not be encashed. But, the petitioner shall keep the bank guarantee alive till the disposal of the writ petition. “
WP(C)No.11159 of 2018 3 3.
When the Writ Petition is taken up for consideration today, the learned Government Pleader submitted that the Appellate Authority was constituted on 06.07.2017 and from that date onwards the facility for filing online appeal has been made available. Learned counsel for the petitioner however was not able to controvert the above statement of the learned Government Pleader. Hence, I find that the petitioner is not entitled for the reliefs sought for in the writ petition.
Accordingly, the writ petition is dismissed.
Sd/- EASWARAN S.
JUDGE AJ
WP(C)No.11159 of 2018 4 APPENDIX OF WP(C) 11159/2018 PETITIONER’S EXHIBITS EXHIBIT P1 TRUE COPY OF THE PROVISIONAL CERTIFICATE OF REGISTRATION DATED 21.09.2017 ISSUED TO THE PETITIONER UNDER THE KERALA GOODS AND SERVICES TAX ORDINANCE, 2017 AND THE CGST ACT.
EXHIBIT P2 TRUE COPY OF THE NOTICE DATED 20.10.2017 ISSUED UNDER SECTION 129(3) OF THE SGST ACT AND THE CGST ACT 2017 ISSUED TO THE PETITIONER BY THE INTELLIGENCE INSPECTOR, SQUAD NO.VI, PALAKKAD AT TIME OF INTERCEPTION OF THE VEHICLE.
EXHIBIT P3 TRUE COPY OF JUDGMENT DATED 26.10.2017 IN WP(C) NO.33734/2017 (N) OF THIS HON'BLE COURT, DIRECTING FOR RELEASE OF GOODS AND THE VEHICLE ON FURNISHING BANK GUARANTEE BY THE PETITIONER AND FOR COMPLETION OF ENQUIRY BY THE 1ST RESPONDENT.
EXHIBIT P4 TRUE COPY OF BANK GUARANTEE DATED 26.10.2017 FOR A SUM OF RS.82,620/- VALID UP TO 25.10.2018, ISSUED BY THE 2ND RESPONDENT, FURNISHED AS SECURITY, BEFORE INTELLIGENCE INSPECTOR, SQUAD NO.VI, PALAKKAD, BY THE PETITIONER FOR THE RELEASE OF DETAINED GOODS AND VEHICLE.
EXHIBIT P5 TRUE
COPY
OF
ORDER NO.VC/VI/05/2017-18/GST(SGST)
DATED 18.02.2018 ISSUED BY THE 1ST RESPONDENT U/S.129(3) OF THE SGST ACT 2017 READ WITH RULE 140(2) OF THE SGST RULES, TO THE PETITIONER IMPOSING PENALTY.
RESPONDENTS’ EXHIBITS NIL