Melethil Mohamed Shameer vs. The State Tax Officer
Held
The High Court relegated the petitioner to the appeal remedy under Section 107 of the CGST Act, directing the appellate authority to consider and dispose of the appeal within three months if filed within two weeks. The Court also ordered the release of the vehicle and goods upon the petitioner furnishing a bank guarantee for the penalty amount.
Facts
The petitioner's vehicle was detained, and a penalty of Rs. 1,02,64,128/- was demanded through Ext.P9 proceedings for alleged lack of required documents during goods transport. The petitioner contended that his reply was not properly considered and challenged the computation of the penalty amount.
Key Issues
Whether the High Court should entertain a writ petition challenging the computation of a GST penalty when an alternative remedy of appeal under Section 107 of the CGST Act is available.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 5TH DAY OF JULY 2023 / 14TH ASHADHA, 1945 WP(C) NO.29782 OF 2022 PETITIONER :- MELETHIL MOHAMED SHAMEER, PROPRIETOR, M/S.SALMAN AGENCY, IX/174, PENGATTIRI, NELLAYA, PALAKKAD, PIN – 679 335. BY ADV SHABU SREEDHARAN RESPONDENT :- THE STATE TAX OFFICER, MOBILE SQUAD NO.III, STATE GOODS AND SERVICES TAX DEPARTMENT, KARUNAGAPPALLY, KOLLAM, PIN – 690 518. SMT.RESMITHA R. CHANDRAN, GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.07.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO.29782 OF 2022 JUDGMENT Dated this the 5
th day of July, 2023 The learned counsel for the petitioner contends that the vehicle of the petitioner has been detained on 18.8.2022 and that Ext.P9 proceedings have been issued demanding an unsustainable amount of Rs.1,02,64,128/- as penalty on the ground that the required documents did not accompany the transport of the goods by the petitioner. It is submitted by the learned counsel for the petitioner that the reply submitted by him has not been properly considered.
A counter affidavit has been placed on reco
The judgment continues below.
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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.