Sasi Pathirakunnath vs. Enforcement Officer
Held
The High Court, relying on a previous judgment, allowed the petition. It directed the respondents to return the goods to the petitioner, conditional upon the petitioner having remitted the modified demand as per the appellate authority's order.
Facts
The petitioner's goods were detained, and a penalty was imposed under Section 130 of the CGST/SGST Act. An appellate authority subsequently modified the demand, which the petitioner remitted. However, the enforcement officer continued to retain the goods despite the payment.
Key Issues
Whether the enforcement authorities can continue to retain goods after the taxpayer has remitted the modified demand as per an appellate authority's order.
Sections Cited
Section 130
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 FRIDAY, THE 1ST DAY OF MARCH 2024 / 11TH PHALGUNA, 1945 WP(C) NO. 15006 OF 2023 PETITIONER/S: SASI PATHIRAKUNNATH, AGED 55 YEARS A ONE GOLD, TC-26/289-1, MYLIPADAM, CHEMBUKKAVU P O, THRISSUR DISTRICT, PIN - 680020 BY ADV TOMSON T.EMMANUEL RESPONDENT/S: 1 ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.I, STATE GOODS & SERVICES TAX DEPARTMENT, THEVEARA, COCHIN, PIN - 682015 2 JOINT COMMISSIONER (INT. & ENFORCEMENT) , STATE GOODS & SERVICES TAX DEPARTMENT, EDAPPALLY, COCHIN - 682024., PIN - 682024 3 COMMISSIONER OF STATE TAX , STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANATHAPURAM-695022., PIN - 695022 4 STATE OF KERALA , STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM, REPRESENTED BY SECRETARY TO GOVERNMENT, PIN-695001., PIN - 695001 OTHER PRESENT: MOHAMMED RAFIQ-SPL.G.P (TAXES) THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 15006 OF 2023 2
JUDGMENT The present writ petition has been filed with the following reliefs:- “i) to call the record
The judgment continues below.
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