Meena Kuruvila vs. State Of Kerala
Held
The High Court declined to entertain the writ petition, reiterating that an effective statutory appeal under Section 107 of the GST Act was available against the detention order. The Court disposed of the petition, granting the petitioners liberty to approach the appellate authority within the stipulated time.
Facts
Petitioners' goods and vehicle were detained due to a discrepancy between the vehicle number mentioned in the E-Way Bills and the actual vehicle used for transport. A previous writ petition seeking release was dismissed due to the availability of an alternative statutory remedy, as a detention order under Section 129 in Form MOV-09 had been passed. The petitioners filed a second writ petition seeking similar reliefs.
Key Issues
Whether the High Court should exercise its writ jurisdiction for the release of goods and a vehicle detained under GST laws when an effective statutory appellate remedy is available against the detention order.
Sections Cited
Section 129, Section 107, Form MOV-09, Form DRC-07
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 TUESDAY, THE 3RD DAY OF OCTOBER 2023 / 11TH ASWINA, 1945 WP(C) NO. 23282 OF 2023 PETITIONERS: 1 MEENA KURUVILA, AGED 63 YEARS, W/O. T. T. KURUVILA, THOTTATHIL HOUSE, VAZHICHERRY WARD, ALAPPUZHA, DESIGNATED PARTNER, DAILY EXPRESS LLP, NEAR LAKESHORE HOSPITAL, KUNDANNUR, VYTTILA, ERNAKULAM, PIN – 688001. 2 RAVEENDRAN ABILASH, AGED 25 YEARS, S/O. RAVEENDRAN, CHALAYIL MEETHAL, VILLYAPPALLI, KOZHIKODE, PIN-673542, PROPRIETOR, CEEYEM MARKETING, GSTIN:32AROPA0679C1Z6, NO.5/207A, KOTTAPURATH BUILDING, NEAR SHARIPADI, ELOOR NORTH, KOCHI, PIN – 682306. BY ADVS. SRI. BABU JOSEPH KURUVATHAZHA SMT. ARCHANA K. S. SRI. MOHAMMED SHAFI K. SRI. HRISHIKRISHNAN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN – 695001. 2 JOINT COMMISSIONER, KERALA/CENTRAL GOODS AND SERVICES TAX ACT, 2017(APPEALS),ERNAKULAM, COMMERCIAL TAXES COMPLEX, PERUMANOOR, ERNAKULAM, PIN – 682015. 3 ASSISTANT ENFORCEMENT OFFICER, ENFORCEMENT SQUAD 2, STATE GOODS AND SERVICES TAX DEPARTMENT, PERUMANOOR, ERNAKULAM, PI
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