Y.Balakrishnan vs. The State Tax Officer
Held
The High Court allowed the petitioner to withdraw the writ petition challenging the confiscation notice, as final orders had been passed and were being challenged separately. Consequently, the writ appeal filed by the State against the interim order was also closed.
Facts
The petitioner challenged a notice proposing confiscation of goods and a vehicle under GST. An interim order allowed release upon payment of redemption fine, which the State challenged in a writ appeal. Subsequently, final confiscation orders were passed under Section 130 of the CGST Act.
Key Issues
The primary issue was the challenge to a notice proposing confiscation of goods and vehicle, and the subsequent procedural closure of the writ petition and appeal due to the passing of final confiscation orders.
Sections Cited
Section 130
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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. TUESDAY, THE 1ST DAY OF AUGUST 2023 / 10TH SRAVANA, 1945 WA NO. 1728 OF 2021 AGAINST THE ORDER DATED 7.9.2021 IN WP(C) 18169/2021 & ORDER DATED 29.11.2021 IN RP 630/2021 OF HIGH COURT OF KERALA APPELLANTS/RESPONDENTS IN WP(C): 1 STATE TAX OFFICER INVESTIGATION BRANCH - I, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2. 2 THE ASSISTANT COMMISSIONER INVESTIGATION BRANCH-II, STATE GST DEPARTMENT, ASHRAMAM, KOLLAM-2. 3 THE STATE TAX OFFICER (IB) STATE GST DEPARTMENT, ALAPPUZHA-688001. 4 THE ADDITIONAL COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695002. 5 THE COMMISSIONER STATE GST DEPARTMENT, THIRUVANANTHAPURAM - 695002. BY SPL. GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ RESPONDENT/PETITIONER IN WP(C): Y. BALAKRISHNAN PROPRIETOR, ONAM BEEDI BUILDING, NO. 1/395, PATHIYOOR, KAYAMKULAM - 690106. BY ADVS. K.SRIKUMAR (SR.) K.MANOJ CHANDRAN AMMU CHARLES THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01.08.2023, ALONG WITH WP(C).18169/2021, THE COURT ON THE SAME DAY DELIVERED TH
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