State Tax Officer vs. Y. Balakrishnan
Held
The Court noted that final orders under Section 130 of the CGST Act had been passed subsequently, which the petitioner had challenged separately. Therefore, the writ petition was allowed to be withdrawn without prejudice to the parties' contentions in the new appeal, and the writ appeal was closed.
Facts
A writ petition was filed challenging a notice proposing confiscation of goods and a vehicle. An interim order directed the release of the goods upon payment of redemption fine, which the petitioner complied with. The State challenged this interim order through a writ appeal.
Key Issues
The key legal issues concerned the legality of the notice proposing confiscation of goods and a vehicle, and the validity of the interim order directing their release upon payment of redemption fine.
Sections Cited
Section 130 of the Central Goods and Service Tax Act, 2017
AI-generated summary — verify with the full judgment below
Heard together (3 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.