M/S. Shri Coimbatore Jewellers INDIA Private Limited vs. The Assistant State Tax Officer
Held
The High Court found no substance to entertain the writ petition, noting its belated nature. Consequently, the Court dismissed the writ petition without delving into the merits of the prayers.
Facts
A jewellery company's consignment was intercepted in December 2017 for lack of proper documents, leading to seizure and payment of tax and penalty for its release. The company filed an appeal against the original order in May 2019, which was subsequently rejected in June 2023 due to delay. The petitioner then approached the High Court in 2024 seeking to quash the appeal rejection and other reliefs.
Key Issues
Whether the rejection of a belated appeal against a tax and penalty order was valid, and if the authorities could be directed to complete adjudication proceedings or refund the collected amounts due to alleged lack of final orders.
Sections Cited
Section 129, FORM GST MOV -09, FORM GST DRC -07
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 18TH DAY OF MARCH 2024 / 28TH PHALGUNA, 1945 WP(C) NO. 7720 OF 2024 PETITIONER/S: M/S. SHRI COIMBATORE JEWELLERS INDIA PRIVATE LIMITED, 63-A, 1ST AGRAHARAM, SALEM, REPRESENTED BY ITS MANAGING DIRECTOR K R PREMNATH, PIN - 636001 BY ADVS. AJI V.DEV K.C.MOHANDAS ALAN PRIYADARSHI DEV S.SAJEEVAN RESPONDENT/S: 1 THE ASSISTANT STATE TAX OFFICER, SQUAD NO.V, STATE GST DEPARTMENT, PALAKKAD, PIN - 678001 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, STATE GST COMPLEX, POOTHOLE, THRISSUR, PIN - 680004 3 THE ENFORCEMENT OFFICER SQUAD NO.1, SGST DEPARTMENT, STATE GST BHAVAN, BEHIND CIVIL STATION, PALAKKAD, PIN - 678001 4 THE COMMISSIONER OF STATE GOODS AND SERVICES TAX DEPARTMENT, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN – 695002 MS.RESHMITA RAMACHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 7720 OF 2024 2 J U D G M E N T Petitioner is a private limited Company and, according to the averments made in the writ petition, it is engaged in the
The judgment continues below.
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