Surya Food Products vs. The Intelligence Inspector
Held
The Court directed the competent respondent to pass final adjudication orders in terms of Section 129 of the Goods and Services Tax Act within four months. This order must be made after issuing a notice of hearing to the petitioner and allowing them to raise objections.
Facts
The petitioner challenged a notice under Section 129(3) of the GST Act and subsequent proceedings demanding Rs. 2,70,000/- towards tax and penalty, which the petitioner had already remitted. It was unclear whether final adjudication orders had been passed in the matter.
Key Issues
Whether a final adjudication order under Section 129 is mandatory even after a voluntary payment of tax and penalty, and if such payment affects the right to a proper adjudication process.
Sections Cited
Section 129, Section 129(3), Form GST DRC-03
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 3RD DAY OF APRIL 2024 / 14TH CHAITHRA, 1946 WP(C) NO. 6063 OF 2018 PETITIONER: SURYA FOOD PRODUCTS VIII/394, PARAPPURAM POST, KANJOOR, PIN - 683 574. REPRESENTED BY ITS PROPRIETOR SRI. JOHNY K.P. BY ADV SRI.K.S.HARIHARAN NAIR RESPONDENTS: 1 THE INTELLIGENCE INSPECTOR SQUAD NO. III, DEPARTMENT OF STATE GOODS & SERVICES TAX, MATTANCHERY AT ALUVA, PIN - 683 001. 2 THE INTELLIGENCE OFFICER SQUAD NO. III, DEPARTMENT OF STATE GOODS & SERVICES TAX, MATTANCHERY AT ALUVA, PIN - 683 001. 3 COMMISSIONER STATE GST DEPARTMENT, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM. 4 THE SECRETARY CENTRAL BOARD OF EXCISE AND CUSTOMS NEW DELHI - 110 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03.04.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.6063 OF 2018 2 JUDGMENT This Writ Petition is filed challenging Ext.P4 notice under Section 129(3) of the Central/State Goods and Services Act ('the Act' for short), 2017 and Ext.P6 proceedings, by which the petitioner has been asked to remit Rs.2,70,000/- towards tax penalty. I find from the proceedings that the
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