Muhammad Saleem Shemsudeen vs. The Enforcement Officer
Held
The High Court dismissed the appeal, affirming that Sections 129 and 130 of the CGST Act are independent provisions and do not require sequential application. The Court also noted that the confiscation order allowed for immediate release of goods and conveyance upon payment of penalties and fine, pending appeal.
Facts
The appellant's consignment of iron scrap, transported with an E-way bill, was intercepted and subsequently a confiscation order (Ext.P12) was issued under Section 130 of the CGST Act. The appellant challenged this order, contending that proceedings under Section 130 must be preceded by those under Section 129.
Key Issues
The key legal issue was whether proceedings for confiscation under Section 130 of the CGST Act must be preceded by proceedings under Section 129. The Court also considered the availability of an alternate remedy against the appealable confiscation order.
Sections Cited
Section 129, Section 130
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. WEDNESDAY, THE 9TH DAY OF AUGUST 2023 / 18TH SRAVANA, 1945 WA NO. 1422 OF 2023 AGAINST THE JUDGMENT DATED 27.7.2023 IN WP(C) 24656/2023 OF HIGH COURT OF KERALA APPELLANT/PETITIONER: MUHAMMAD SALEEM SHEMSUDEEN AGED 46 YEARS, PROPRIETOR,INDIAN SCRAP SUPPLIER, 9/172 C1, MUHAMMED ZACHARIYA BUILDING, KARAVAKKARAN PARAMBIL,KAYAMKULAM, ALAPPUZHA., 690515 BY ADV V.DEVANANDA NARASIMHAM RESPONDENTS/RESPONDENTS: 1 THE ENFORCEMENT OFFICER ENFORCEMENT SQUAD, KSGST DEPARTMENT, ASRAMAM- P.O, KOLLAM, PIN - 691002 2 THE STATE TAX OFFICER TAX PAYER SERVICE CIRCLE, KSGST DEPARTMENT, 6TH FLOOR,REVENUE TOWER, HARIPAD, ALAPPUZHA, PIN - 690514 3 THE SECRETARY TO TAXES GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, PIN - 695001 4 THE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS, REPRESENTED BY ITS SECRETARY DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, NEW DELHI, PIN – 110001 BY SMT.M.M.JASMINE, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 09.08.2023, THE COURT
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