Judgment
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, THIRUVANANTHAPURAM. ., PIN - 695002 6 JOINT COMMISSIONER (APPEALS) OFFICE OF THE JOINT COMMISSIONER (APPEALS), STATE GOODS AND SERVICE TAX DEPARTMENT, ASRAMOM, KOLLAM., PIN - 691002 THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 22.12.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C)No.43595 of 2023 2 JUDGMENT Dated this the 22nd day of December, 2023 The present writ petition has been filed impugning the penalty orders under Section 129 of the CGST/SGST Act, 2017. The petitioner is a registered dealer under the provisions of CGST/SGST Act,2017. The Assistant Tax Officer, Surveillance Squad -1, Amaravila, while conducting vehicle checking, intercepted a vehicle No.TN 04 BE 7776 at Kottamam carrying raw cashew nuts valued at Rs.20,36,294/-. The vehicle was not carrying the e- invoice. The goods were seized and issued notice seeking response. The penalty orders came to be passed for an amount of Rs.1,93,932/- and Rs.1,85,518/-.
2.
Admittedly, the petitioner has the remedy of filing an appeal against the said order. Instead of filing the statutory appeal, the petitioner has approached this Court in the present writ petition. As
WP(C)No.43595 of 2023 3 the petitioner has an efficacious alternate remedy to file a statutory appeal, this Court does not entertain the present writ petition.
Thus, the present writ petition is disposed of, with liberty to the petitioner to approach the Appellate Authority against the impugned orders- Ext.P10 and P11, expeditiously, within a period of four weeks and if appeals are filed, the Appellate Authority shall proceed to consider the appeals in accordance with law, expeditiously.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C)No.43595 of 2023 4 APPENDIX OF WP(C) 43595/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE NOTIFICATION NO 13/2020 DATED 21/03/2020 ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Exhibit P2 TRUE COPY OF THE NOTIFICATION NO 17/22 DATED 1/08/2022 ISSUED BY THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS Exhibit P3 TRUE COPY OF THE ORDER NO.SCN/SSII/168/22- 23 DATED 28/12/2022 PASSED BY THE STATE TAX OFFICER (INTELLIGENCE), MOBILE SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA STATE TAX OFFICER (INTELLIGENCE), MOBILE SQUAD NO.VII, STATE GST DEPARTMENT, THIRUVANANTHAPURAM AT NEYYATTINKARA Exhibit P4 TRUE COPY OF THE APPEAL DATED 27/03/2023 ALONG WITH EXHIBITS FILED BY THE PETITIONER BEFORE THE 6 TH RESPONDENT Exhibit P5 TRUE COPY OF THE NOTICE OF HEARING NO. SCN- 206/2022-23/SS- 1 DATED 13/03/2023 ISSUED BY THE 4 TH RESPONDENT Exhibit P6 TRUE COPY OF THE NOTICE OF HEARING NO. SCN- 207/2022-23/SS-1 DATED 13/03/2023 ISSUED BY THE 4 TH RESPONDENT Exhibit P7 TRUE COPY OF THE JUDGMENT DATED 04/10/2023 IN W.P (C) NO. 13590/2023 Exhibit P8 TRUE COPY OF THE HEARING NOTICE DATED 16/11/2023 SENT BY THE 4 TH RESPONDENT Exhibit P9 TRUE COPY OF THE HEARING NOTE DATED 25/11/2023 Exhibit P10 TRUE COPY OF ORDER NO 206/22-23/SS-I - 25/11/2023 ISSUED BY THE 3 RD RESPONDENT Exhibit P11 TRUE COPY OF ORDER SCN-207/22-23/SS-I - 25/11/2023 ISSUED BY THE 3 RD RESPONDENT