Shine Jewellery vs. Enforcement Officer
Held
The High Court held that the respondents had no justifiable reason to refuse the release of goods, as the appellate order was passed months ago and no steps had been taken to challenge it. The Court directed the first respondent to release the goods by passing a release order in Form GST MOV-05 within two weeks, upon the petitioner remitting the modified demand as per the appellate order.
Facts
The petitioner's gold ornaments were confiscated under Section 130 of the CGST Act. The First Appellate Authority partially allowed the petitioner's appeal, modifying the tax, penalty, and fine, and directed the release of goods upon payment. However, the respondents refused to release the goods, citing their intention to file a second appeal, despite the Appellate Tribunal not being constituted.
Key Issues
Whether authorities are obligated to release confiscated goods based on a first appellate order modifying the demand, even if they intend to file a second appeal and the Appellate Tribunal is not yet constituted.
Sections Cited
Section 130, Section 129, Section 112, Section 107, Section 108, Form GST MOV-05
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE C.S.DIAS TUESDAY, THE 8TH DAY OF AUGUST 2023 / 17TH SRAVANA, 1945 WP(C) NO. 21086 OF 2023 PETITIONER: SHINE JEWELLERY , AGED 56 YEARS DOOR NO.V/255, MAIN ROAD, KOORKENCHERY CENTER, THRISSUR, REPRESENTED BY ITS MANAGING PARTNER, SRI. NIJU V S ., PIN – 680007 BY ADV TOMSON T.EMMANUEL RESPONDENTS: 1 ENFORCEMENT OFFICER , ENFORCEMENT SQUAD, STATE GOODS & SERVICES TAX DEPARTMENT, NEDUMGANDAM, IDUKKI., PIN – 685553 2 JOINT COMMISSIONER (INT. & ENFORCEMENT), STATE GOODS & SERVICES TAX DEPARTMENT, EDAPPALLY, COCHIN., PIN – 682024 3 COMMISSIONER OF STATE TAX , STATE GOODS & SERVICES TAX DEPARTMENT, TAX TOWER, THIRUVANATHAPURAM., PIN – 695022 4 STATE OF KERALA, STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN - 695001 OTHER PRESENT: SR GP SMT THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08.08.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.21086/2023 Dated this the 8th day of August,2023 J U D G M E N T The writ petition is filed, inter alia, to direct the first respondent to pass a release order in Form GST MOV-05 and return
The judgment continues below.
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