Shastha Enterprises vs. Union Of INDIA
Held
The High Court declined to entertain the writ petition, holding that the petitioner had an efficacious alternate remedy of filing a statutory appeal against the impugned penalty orders. The petitioner was granted liberty to approach the Appellate Authority within four weeks.
Facts
A registered dealer's vehicle was intercepted carrying raw cashew nuts without an e-invoice, leading to the seizure of goods and issuance of penalty orders under Section 129 of the CGST/SGST Act, 2017, totaling Rs. 1,93,932/- and Rs. 1,85,518/-.
Key Issues
Whether a writ petition challenging penalty orders under Section 129 of the CGST/SGST Act should be entertained when an alternate statutory remedy of appeal is available to the petitioner.
Sections Cited
Section 129
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 22ND DAY OF DECEMBER 2023 / 1ST POUSHA, 1945 WP(C) NO. 43595 OF 2023 PETITIONER: SHASTHA ENTERPRISES AGED 65 YEARS DOOR NO. XXV2000, OPPOSITE VELLAYAPPANKAVU, AYATHIL P.O,, KOLLAM - 691001, REPRESENTED BY ITS MANAGING PARTNER, N. NANDAKUMAR, AGED - S/O, NANU, RESIDING AT LAKSHMI BHAVAN, THAMARAKKULAM P.O, BEACH ROAD, KOLLAM 691001., PIN - 691001 BY ADVS. SERGI JOSEPH THOMAS S.AJAY KUMAR RESPONDENTS: 1 UNION OF INDIA REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI, PIN - 110001 2 THE COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWERS, KARAMANA P.O. THIRUVANANTHAPURAM., PIN - 695002 3 THE DEPUTY ENFORCEMENT ENFORCEMENT SQUAD NO. I, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA.., PIN - 695121 4 THE ASSISTANT ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO. I, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA., PIN - 695121 5 THE ASSISTANT. STATE TAX OFFICER (INTELLIGENCE), SURVEILLANCE SQUAD NO.1, STATE GOODS & SERVICE DEPT. KERALA, THI
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