Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI WEDNESDAY, THE 1ST DAY OF MARCH 2023 / 10TH PHALGUNA, 1944 WP(C) NO. 6967 OF 2023 PETITIONER:
1 JOSHY VARGHESE AGED 60 YEARS S/O. VARGHESE THELAKKADAN HOUSE, MALAMURY, PULLUVAZHY, PERUMBAVOOR, ERNAKULAM DISTRICT, PIN - 683541 BY ADVS.
K.SIMOD SIVAN GIMMY P ANTONY DIVYA RAVINDRAN RESPONDENTS:
1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT,SECRETARIAT,THIRUVANTHAPURAM, PIN - 655001 2 CENTRAL BOARD OF INDIRECT TAXES GST POLICY WING,NORTH BLOCK NEW DELHI,PIN – 110001 REPRESENTED BY PRINCIPAL COMMISSIONER, 3 STATE OF KERALA TAXES DEPARTMENT GOVT. SECRETARIAT TRIVANDRUM, PIN – 695001 REPRESENTED BY ITS SECRETARY 4 THE ASSISTANT STATE TAX OFFICER (INT) STATE GOODS AND SERVICES TAX DEPARTMENT, SQUAD NO.111, DEVIKULAM, IDUKKI, PIN - 685613 BY ADV.
DR. THUSHARA JAMES, SR. GOVERNMENT PLEADER SRI. SREELAL N. WARRIER SC.
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.03.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6967 of 2023 2 T.R. RAVI, J.
------------------------------------ W.P.(C.) No.6967 of 2023 ------------------------------------ Dated this the 01st day of March, 2023 JUDGMENT The petitioner has challenged Ext.P8 order. Ext.P8 is an order issued under Section 129(3) of the CGST Act, 2017 read with relevant provision of the State/Territory. It is an appealable order and the order itself has been issued as early as on 14.11.2022.
I do not think this is an appropriate case for interference by invoking extraordinary jurisdiction of this Court under Article 226 of the Constitution of India.
The writ petition is hence closed without prejudice to the right of the petitioner to approach appropriate statutory authority with an application in accordance with law.
Sd/- T.R.RAVI JUDGE SKP/01-03
WPC No.6967 of 2023 3 APPENDIX OF WP(C) 6967/2023 PETITIONER’S EXHIBITS:
EXHIBIT P1 THE TRUE COPY OF THE CERTIFICATE OF REGISTRATION NO. A2-1655/2022-23 (191) DATED 29/04/2022 ISSUED BY THE RAYAMANGALAM GRAMA PANCHAYAT EXHIBIT P2 THE TRUE COPY OF THE REGISTRATION CERTIFICATE FORM GST REG-06 HAVING REGISTRATION NUMBER 32AMXPJ0624J1ZY ISSUED ON 19/10.2021 EXHIBIT P3 THE TRUE COPY OF THE ORDER FOR PHYSICAL VERIFICATION /INSPECTION OF THE CONVEYANCE, GOODS AND DOCUMENTS FORM GST DATED 3/11/2022 IN FORM MOV-02 EXHIBIT P4 PHYSICAL VERIFICATION REPORT FORM GST MOV-04 DATED 3/11/2022 EXHIBIT P5 THE TRUE COPY OF ORDER OF DETENTION UNDER SECTION 129(1) OF THE CENTRAL GOODS AND SERVICES TAX ACT,2017 AND THE STATE/ UNION TERRITORY GOODS AND SERVICES TAX ACT,2017/UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT,2017 IN FORM GST MOV-06 EXHIBIT P6 THE TRUE COPY OF NOTICE UNDER SECTION 129(3) OF THE CENTRAL GOODS AND SERVICES TAX ACT,2017 AND THE STATE /UNION TERRITORY GOODS AND SERVICES TAX ACT,2017 UNDER SECTION 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT,2017 IN FORM GST MOV-07 DATED 3-11-2022 EXHIBIT P7 THE TRUE COPY OF THE REPRESENTATION DATED 10- 11-2022 SUBMITTED BY THE PETITIONER BEFORE THE 4TH RESPONDENT EXHIBIT P8 THE TRUE COPY OF THE ORDER OF DEMAND OF TAX AND PENALTY DATED 14-11-2022 RESPONDENTS' EXHIBITS:NIL TRUE COPY P.A. TO JUDGE