Sasi Pathirakunnath vs. Assistant State Tax Officer (Intelligence)
Held
The High Court upheld the Single Judge's decision, affirming the officer's jurisdiction to initiate confiscation proceedings under Section 130 of the GST Act. It directed the appellants to file an appeal before the Joint Commissioner Appeals within one week, with the Appellate Authority to decide it within three weeks, and deferred the sale of confiscated goods until then.
Facts
The appellants challenged a detention order and confiscation proceedings initiated under Section 130 of the GST Act, questioning the officer's jurisdiction. The Single Judge found the officer had jurisdiction and directed the appellants to pursue an alternate remedy of appeal. This writ appeal was filed against the Single Judge's judgment.
Key Issues
Whether the officer had jurisdiction to initiate confiscation proceedings under Section 130 of the GST Act, and whether the Single Judge correctly relegated the petitioners to the alternate remedy of appeal.
Sections Cited
Section 130, Section 130(7)
AI-generated summary — verify with the full judgment below
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. THURSDAY, THE 16TH DAY OF FEBRUARY 2023 / 27TH MAGHA, 1944 WA NO. 379 OF 2023 AGAINST THE JUDGMENT DATED 18.01.2023 IN WP(C) 31445/2022 OF HIGH COURT OF KERALA APPELLANTS/PETITIONERS:
1 SASI PATHIRAKUNNATH AGED 55 YEARS PROPRIETOR, A ONE GOLD, TC-26/289-1, MYLIPADAM, CHEMBUKKAVU P O; THRISSUR DISTRICT, PIN – 680020 2 NIKHIL SURESH AGED 20 YEARS S/O. SURESH T V, RESIDING AT THIRUVAMBADY HOUSE, KEERAMKULAGARA, THRISSUR., PIN – 680005 BY ADV TOMSON T.EMMANUEL RESPONDENTS/RESPONDENTS: 1 ASSISTANT STATE TAX OFFICER (INTELLIGENCE) STATE GOODS & SERVICES TAX DEPARTMENT, SQUAD NO.1, EDAPPALLY, COCHIN., PIN – 682024 2 STATE TAX OFFICER (INTELLIGENCE) STATE GOODS & SERVICES TAX DEPARTMENT, SQUAD NO.1, EDAPPALLY, COCHIN., PIN – 682024 3 RAILWAY PROTECTION FORCE ERNAKULAM SOUTH RAILWAY STATION, COCHIN, REPRESENTED BY ITS CIRCLE INSPECTOR., PIN – 682016 4 STATE OF KERALA
:2: WA. No.379 of 2023 STATE GOODS & SERVICES TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM., PIN – 695001 5 COMMISSIONER (GST) GOVERNMENT OF INDIA, MINISTRY OF
The judgment continues below.
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