Fasalurahman P.T vs. Deputy Enforcement Officer
Held
The High Court declined to entertain the writ petition, finding that the petitioner had an efficacious statutory alternate remedy of appeal available under Section 107 of the CGST/SGST Act, 2017. The petitioner was granted liberty to approach the Appellate Authority, which was directed to decide any appeal expeditiously.
Facts
The petitioner challenged a confiscation order (Ext.P6) issued under the GST Act and sought the release of goods and a truck. The petition also sought a declaration that the presumption of culpable mental state under Section 135 of the GST Act applies only to prosecution and not for the purpose of Section 130. The respondents were the State and Central GST authorities.
Key Issues
Whether a confiscation order issued under the GST Act could be quashed in a writ petition despite an alternate remedy, and whether the presumption of culpable mental state under Section 135 applies for the purpose of Section 130.
Sections Cited
Section 107, Section 130, Section 135
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 17TH DAY OF NOVEMBER 2023 / 26TH KARTHIKA, 1945 WP(C) NO. 38396 OF 2023 PETITIONER/S: FASALURAHMAN P.T AGED 39 YEARS PROPRETIOR, NATIONAL ENTERPRISES, 1008, PARAPPIRIVU, PUDUSSERY, PALAKKAD, KERALA,, PIN - 678621 BY ADVS. P.A.MOHAMMED ASLAM P.SANJAY E.B.THAJUDDEEN ARTHUR B. GEORGE MIDHUN MOHAN SHAHIN BADUSHA SARATH SASI ABDUL SAMAD P.B. RESPONDENT/S: 1 DEPUTY ENFORCEMENT OFFICER, ENFORCEMENT SQUAD NO.1, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMANOOR, ERNAKULAM, PIN - 682015 2 SENIOR ENFORCEMENT OFFICER ENFORCEMENT SQUAD NO.1, STATE GOODS AND SERVICE TAX DEPARTMENT, PERUMANOOR, ERNAKULAM, PIN - 682015 3 THE SECRETARY TO TAXES GOVERNMENT OF KERALA, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN - 695001, PIN - 682031 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI,, PIN - 110001 5 UNION OF INDIA REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, NEW DELHI, PIN - 110001 ADV.RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CI
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.