Vishnu.S.S (Proprietor) vs. The Deputy/Asst. Enforcement Officer
Held
The High Court observed that the reliefs sought in the writ petition had become infructuous due to the issuance of the confiscation notice. However, it granted the petitioner liberty to file an application under Section 130(2) for the release of the vehicle, suggesting the competent authority consider releasing it upon furnishing a bank guarantee.
Facts
A petitioner's vehicle carrying goods was intercepted by GST authorities, and various forms (MOV-01, MOV-02, MOV-04) were issued, along with a summons under Section 70. Subsequently, a notice for confiscation of the vehicle was issued, leading the petitioner to approach the High Court.
Key Issues
The key legal issue concerned the legality of the detention and confiscation proceedings against the petitioner's vehicle and goods under GST law, and the appropriate procedure for securing the vehicle's release.
Sections Cited
Section 130(2), Section 70
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE GOPINATH P. WEDNESDAY, THE 13TH DAY OF MARCH 2024 / 23RD PHALGUNA, 1945 WP(C) NO. 9270 OF 2024 PETITIONER: VISHNU.S.S (PROPRIETOR), AGED 29 YEARS M/S.SREE MAHADEVA STEELS, MANKUZHIKANDATHIL BUILDING, KATTAPPANA, PIN – 685 508. BY ADVS. P.N.DAMODARAN NAMBOODIRI HRITHWIK D. NAMBOOTHIRI RESPONDENTS: 1 THE DEPUTY/ASST. ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.4, STATE GST DEPARTMENT, ERNAKULAM, PIN – 682 002. 2 THE ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.4,STATE GST DEPARTMENT, ERNAKULAM, PIN – 682 002. 3 THE DEPUTY COMMISSIONER, ENFORCEMENT SQUAD, STATE GST DEPARTMENT, ERNAKULAM, PIN – 682 024. SMT. RESHMITA RAMACHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 13.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 9270 OF 2024 2 JUDGMENT In the light of the issuance of notice for confiscation of the vehicle in question, the reliefs sought for in the writ petition have become infructuous. However, it is open to the petitioner to file an application under sub-section (2) of Section 130 of the CGST / SGST Act before the competent authorit
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