Judgment
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 (CIVIL) HAVING COME UP FOR ADMISSION ON 17.11.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) No.38396 of 2023 2 JUDGMENT Dated this the 17th day of November, 2023 The present writ petition has been filed by the petitioner seeking the following reliefs:
i) Issue a writ of Certiorari quashing and setting aside Ext.P6 confiscation order dated 02.11.2023 issue by the Respondent No.2;
ii) Declare that Section 135 of the GST Act provides for presumption of culpable mental state but such presumption is available to the department only in the cases of prosecution and not for the purpose of Section 130 of the Act.
iii) Issue a writ of mandamus or any other appropriate writ or order directing the respondent authorities to forthwith release goods with truck no.KL55Z3669 by quashing and setting aside the detention notices/orders issued for such purpose;
iv) Grant any other further or consequential reliefs, as may be prayed for and deemed fit by this Hon’ble Court.
2.
Admittedly there is a statutory remedy of appeal under Section 107 of the CGST/SGST Act, 2017. The petitioner should approach the Appellate Authority against the impugned order. This Court
WP(C) No.38396 of 2023 3 finds no ground to entertain this writ petition on the face of availability of alternate remedy of appeal.
Therefore, the writ petition is disposed of, with liberty to the petitioner to approach the Appellate Authority under the provisions of Section 107 of CGST/SGST Act, 2017. If the appeal is filed, the appeal shall be decided in accordance with law, expeditiously.
Sd/- DINESH KUMAR SINGH JUDGE AP
WP(C) No.38396 of 2023 4 APPENDIX OF WP(C) 38396/2023 PETITIONER EXHIBITS Exhibit P1 TRUE COPY OF THE GST REGISTRATION Exhibit P2 TRUE COPY OF THE BILL OF SUPPLY DATED 17- 10-2023 Exhibit P2(a) TRUE COPY OF THE E WAY BILL DATED 17-10- 2023 Exhibit P3 TRUE COPY OF THE NOTICE TO SHOW CAUSE ISSUED UNDER SEC 130 OF THE CGST AND KERALA GST ACTS 2017, NOTICE NO. GST/VCR/88/23-24 DATED 24-10-2023 ALONG WITH FORM GST MOV-10 Exhibit P4 TRUE COPY OF THE REPLY FILED BY THE PETITIONER ON 28-10-2023 Exhibit P5 TRUE COPY OF THE SCREENSHOT OF THE GST PORTAL SPECIFYING THE LIST OF GOODS DECLARED BY THE PETITIONER Exhibit P6 TRUE COPY OF THE CONFISCATION ORDER NO.
GST/VCR/88/23-24 DATED 02-11-2023